CLA-2-39:OT:RR:NC:TA:348
Ms. Darlene Irish
Talbots Import, LLC
1 Talbots Drive
Hingham, MA 02043
RE: The tariff classification of five ladies’ belts from China
Dear Ms. Irish:
In your letter dated March 9, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested.
Style #02066007 is a fashion accessory belt. It consists of a steel chain and woven polyester fabric. This item attracts a magnet, therefore, we believe that it is made of steel. The chain measures approximately 24 inches in length, with two 19 ½ inch pieces of woven polyester fabric at each end which can be tied.
Style #02066002 is a fashion accessory belt. It is composed of 100% polyurethane. It measures approximately 60 inches length and 5/16 inches wide. There are metal oval loops at each end with two metal charms affixed to each loop. The plastic portion of the belt girds the waist and thus constitutes the article known as a belt. The plastic portion constitutes the essential character of the belt.
Style #02066024 is a fashion accessory belt. It is composed of a top layer of 100% polyurethane with a bottom layer of cowhide leather. It measures 38 ¾ inches in length and 1 14/16 inches wide. It features a metal buckle which has been partially wrapped with the polyurethane material. The leather portion of the belt girds the waist and thus constitutes the article known as a belt. The leather portion constitutes the essential character of the belt.
Style #02066023 is a fashion accessory belt. It is composed of 100% polyurethane. It measures approximately 44 ½ inches in length and ¾” wide. It has a metal buckle and features three braided pieces that are approximately 31 inches in length. The plastic portion of the belt girds the waist and thus constitutes the article known as a belt. The plastic portion constitutes the essential character of the belt.
Style #02066005 is a reversible fashion accessory belt. It is composed of 100% polyurethane facing and backing with bonded leather filler. It has a metal buckle and features a decorative thread stitched into the center of the belt which runs the length of the belt. The metal buckle can be turned over, giving the belt its reversible feature. The plastic portion of the belt girds the waist and thus constitutes the article known as a belt. The plastic portion constitutes the essential character of the belt.
The applicable subheading for style #02066007 will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel: other: other: other: other, other. The rate of duty will be 2.9%.
The applicable subheading for style #02066002, #02066023 and #02066005 will be 3926.20.9050, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5%.
The applicable subheading for style #02066024 will be 4203.30.0000, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: belts and bandoliers with or without buckles. The rate of duty will be 2.7%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division