CLA-2-63:OT:RR:NC:N3:351
Mr. Ken Park
Amscan Inc., A Party City Holdings Co. 1 Celebration Square Woodcliff Lake, NJ 07677
RE: The tariff classification of an adjustable textile drink holder belt from China
Dear Mr. Park:
In your letter dated May 23, 2024, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes.
Item# 3903824, described as a “St Patrick's drink holder belt,” comprised of an adjustable textile belt and six open top, removable beverage holders. The article is intended to provide convenient, hands-free access to six cans of beer or other beverages. The belt is constructed of a 100 percent polyester woven, dyed lime green, webbed strap. Each end of the strap is threaded through a quick-release plastic buckle, folded over, and the two layers are sewn together to secure the buckle. The adjustable belt measures 34 to 56 inches in length by 2 inches in width. Each of the round-shaped holders are composed of three layers: a single layer of neoprene rubber sandwiched between two layers of 100 percent polyester knitted, dyed, fabric. Each holder features a digitally printed St. Patrick clover on the front, a white 100 percent polyester knitted binding, and a webbed loop sewn to the back allowing the holder to be threaded onto the belt. The removable holders come in pairs of white, dark green, and lime green. The belt is designed to be worn over clothing.
The applicable subheading for the adjustable textile drink holder belt will be 6307.90.9891, Harmonized Tariff Schedule of the United States, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected]
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division