The tariff classification of boot buckle attachments from China.
Issued May 7, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7117.90.7500
Headings: 7117
Product description
Item #30572 is a boot buckle attachment consisting of a strap of cellular polyvinyl chloride (PVC) plastic sheeting backed with a plain woven textile fabric for mere reinforcement. For tariff purposes, the construction of the strap is considered to be of plastics. A plastic buckle-style ornament is attached to the strap. The essential character of this item is imparted by the plastic ornament. Item #30581 is a boot buckle attachment made of the same textile backed PVC material as the strap of Item #30572. The attached buckle-style ornament is composed of metal with plastic imitation gemstones. The essential character of this item is imparted by the plastic imitation gemstones. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the buckle ornaments, item #30572 and item #30581, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry, other, of plastics.
Full text
N026173 May 7, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ms. Helena Cooper Original Concepts, Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of boot buckle attachments from China. Dear Ms. Cooper: In your letter dated April 8, 2008, you requested a tariff classification ruling. Two samples were provided with your letter. Item #30572 is a boot buckle attachment consisting of a strap of cellular polyvinyl chloride (PVC) plastic sheeting backed with a plain woven textile fabric for mere reinforcement. For tariff purposes, the construction of the strap is considered to be of plastics. A plastic buckle-style ornament is attached to the strap. The essential character of this item is imparted by the plastic ornament. Item #30581 is a boot buckle attachment made of the same textile backed PVC material as the strap of Item #30572. The attached buckle-style ornament is composed of metal with plastic imitation gemstones. The essential character of this item is imparted by the plastic imitation gemstones. As you requested, the samples will be returned. The applicable subheading for the buckle ornaments, item #30572 and item #30581, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry, other, of plastics. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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