CLA-2-62:OT:RR:NC:N3:348
Noel Phillips
AVT Leather, Inc.
3200 SW Regency Parkway
Bentonville, AR 72712
RE: The tariff classification of a men’s belt from India
Dear Mr Phillips:
In your letter dated November 9, 2022, you requested a tariff classification ruling. The sample will be retained by our office.
Style WM23121 is a men’s fashion accessory belt. It is constructed of cotton webbing and ornamented with a leather overlay. The belt features a metal buckle closure and leather tabs at each end. The belt measures approximately 40 inches in length and 1½ inches in width. The leather overlay runs the length of the belt and measures approximately ¾ inch in width.
According to the General Rules of Interpretation (GRIs), headings which refer to a particular material are deemed to include references to combinations of that material with other materials, e.g., leather with textiles. Pursuant to GRI 2(b), such goods are classified according to the principles of GRI 3.
When goods are, prima facie, classifiable in two or more headings, GRI 3 provides in pertinent part that:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more specific description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The belt in question is made from metal, textile and leather. However, it is the textile fabric that girds the waist and provides the essential character of the belt.
The applicable subheading for the belt will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… Accessories: Other: Other, Of cotton." The duty rate will be 14.6 percent ad valorem.
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 the World Wide Web at
https://hts.usitc.gov/current.
It should also be noted there is no country of origin marking on the sample you have submitted. You should be aware that all goods imported to the United States are subject to country of origin marking unless specifically exempted.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division