The tariff classification of bellyband labels for neckties from China

N049880 February 10, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 6307.90.3020 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of bellyband labels for neckties from China Dear Ms. Iacobello: In your letter dated January 22, 2009, you requested a tariff classification ruling. Two samples identified as “bellybands” were included with your request. Bellybands are labels designed to wrap around a necktie to identify the brand name and/or designer. You included a sample of a necktie with bellybands attached to demonstrate how the products are used. Bellyband B is made of polyvinyl chloride (PVC) plastic. It has been injection molded to incorporate letters spelling out the brand name of the tie. The letters were formed during the molding process and were not created by any form of printing. Bellyband C is a composite label made of textile fabric and cardboard. Letters spelling out the brand name of the tie and the designer’s logo are embroidered onto the front portion of the bellyband, which is made of 5/8-inch-wide woven polyester textile fabric. Additional printed details including licensing and trademark information and the company’s website address are printed on the back portion of the bellyband, which is made of cardboard. You have indicated that the cost of the textile is almost twice the cost of the cardboard. Classification of merchandise under the Harmonized Tariff Schedule of the United States is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Neither the textile component nor the cardboard component alone imparts the essential character to the composite textile/cardboard bellyband, so the product will be classified in accordance with GRI 3(c). In this instance, the competing headings are 4821 (paper and paperboard labels) and 6307 (other made up textile articles). The sample necktie and bellybands are being returned as you requested. The applicable subheading for the PVC bellybands, which are molded to incorporate identifying lettering, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the polyester/cardboard bellybands will be 6307.90.3020, HTSUS, which provides for other made up articles including dress patterns: other: labels…other. The rate of duty will be 7.9 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 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division