The tariff classification of a drink belt and harness from China
Issued March 29, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The belt is a beverage holder designed to be worn around the waist. It is made with two holster type pockets that can be used to hold bottles of liquor or other beverages. The harness consists of two straps intended to be worn across the chest in the same manner as bandoliers. Each of these straps has six loops - three on the front and three on the back - that can hold shot glasses. Eight plastic shot glasses are included with the set. The belt and harness are constructed of cellular plastic sheeting backed with a uniformly dyed plain knit fabric for mere reinforcement. This construction is considered to be of plastics for tariff classification purposes.
CBP rationale
The applicable subheading for the drink belt and harness set with shot glasses will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N097124 March 29, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a drink belt and harness from China Dear Ms. Tsiavos: In your letter dated March 8, 2010, you requested a tariff classification ruling. The sample submitted with your request is identified as a Tequila Dude Drink Belt and Harness, item 94017. The belt is a beverage holder designed to be worn around the waist. It is made with two holster type pockets that can be used to hold bottles of liquor or other beverages. The harness consists of two straps intended to be worn across the chest in the same manner as bandoliers. Each of these straps has six loops - three on the front and three on the back - that can hold shot glasses. Eight plastic shot glasses are included with the set. The belt and harness are constructed of cellular plastic sheeting backed with a uniformly dyed plain knit fabric for mere reinforcement. This construction is considered to be of plastics for tariff classification purposes. The applicable subheading for the drink belt and harness set with shot glasses 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. 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
More rulings on the same tariff codes
Protest and Application for Further Review No 3005-15-100038; Classification of “Acupressure Massage Mat” encasements
-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
The tariff classification of a hospital patient care set from China
Revocation of NY 888345, dated August 10, 1993, NY C84082, dated February 27, 1998, and NY 885120, dated May 12, 1993. Tariff classification of an anti-theft device with an ink cartridge.
The tariff classification of a plastic scrapbook storage case from China
The tariff classification of Sweet Ink Tattoo Kit from China
The tariff classification of plastic geogrids from China.
The tariff classification of plastic heat shrink tubing from China
The tariff classification of plastic color coding identifier parts from Germany
The tariff classification of a hair kit from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →