E89647 E8 Ruling Active

The tariff classification of tie belts from Italy.

Issued December 3, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.30.0000, 6217.10.9530

Headings: 4203, 6217

Product description

The submitted samples are Styles 6308 and 6177 tie belts, which tie around the waist. The Style 6308 tie belt consists of 2 to 4 strands of 100% split calf leather that is decorated with 3 furskin inserts and 2 furskin tips printed to look like leopard fur. The calf leather encircles the waist and imparts the essential character to the belt. The Style 6117 tie belt consists of 3mm flat strips of 60% polyurethane/40% cotton material that is braided to form a 5/8 inch cylinder shaped belt.

CBP rationale

The applicable subheading for the Style 6308 tie belt will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Belts and bandoliers with or without buckles. The applicable subheading for the Style 6177 tie belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other…Of man-made fibers.

Full text

NY E89647 December 3, 1999 CLA-2-62:RR:NC:3:353 E89647 CATEGORY: Classification TARIFF NO.: 6217.10.9530, 4203.30.0000 Mr. Alan Woodruff Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of tie belts from Italy. Dear Mr. Woodruff: In your letter dated November 5, 1999 you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you. The submitted samples are Styles 6308 and 6177 tie belts, which tie around the waist. The Style 6308 tie belt consists of 2 to 4 strands of 100% split calf leather that is decorated with 3 furskin inserts and 2 furskin tips printed to look like leopard fur. The calf leather encircles the waist and imparts the essential character to the belt. The Style 6117 tie belt consists of 3mm flat strips of 60% polyurethane/40% cotton material that is braided to form a 5/8 inch cylinder shaped belt. The applicable subheading for the Style 6308 tie belt will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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% ad valorem in 1999 and remains the same in the year 2000. The applicable subheading for the Style 6177 tie belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other…Of man-made fibers.” The rate of duty will be 15% ad valorem in 1999 and remains the same in the year 2000. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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