N100263 N1 Ruling Active

The tariff classification of belts from China.

Issued April 23, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

Product description

The samples have been retained by this office. The submitted samples are Ladies Styles 46575, AL11541 and AL11767 Belts. The Style 46575 Belt is constructed of faux leather polyurethane (PU) plastic material and woven polyester elastic fabric. The belt is approximately 2½-inches in width and features a narrow metal grip fastener and decorative metal nail heads. Although both the PU material and elastic fabric gird the waist, the elastic fabric girds over 60 percent of the waist and provide the essential character of the belt. The Style AL11541 Belt is constructed of faux leather polyurethane (PU) plastic material with a split leather backing and woven polyester elastic fabric. The belt is approximately 3-inches in width and features a narrow metal snap fastener and metal studs. Both the PU plastic material and elastic fabric gird significant portions of the waist; neither the PU plastic material, classifiable in heading 3926, nor the elastic fabric, classifiable in heading 6217, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The Style AL11767 Belt is constructed of faux leather polyurethane (PU) plastic material and woven polyester fabric. The belt is approximately 2½-inches in width and features double metal buckles. A significant portion of the PU material is involved with fastening the belt to the body via holes for the belt buckle, only a minor portion girds the waist; all of the elastic fabric girds the waist and provides the essential character of the belt.

CBP rationale

The applicable subheading for the Ladies Styles 46575, AL11541 and AL11767 Belts will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.

Full text

N100263 April 23, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Vicky Shang Another Line, Inc. 20382 Hermana Circle Lake Forest, CA 92630 RE: The tariff classification of belts from China. Dear Ms. Shang: In your letter dated March 30, 2010, you requested a tariff classification ruling. The samples have been retained by this office. The submitted samples are Ladies Styles 46575, AL11541 and AL11767 Belts. The Style 46575 Belt is constructed of faux leather polyurethane (PU) plastic material and woven polyester elastic fabric. The belt is approximately 2½-inches in width and features a narrow metal grip fastener and decorative metal nail heads. Although both the PU material and elastic fabric gird the waist, the elastic fabric girds over 60 percent of the waist and provide the essential character of the belt. The Style AL11541 Belt is constructed of faux leather polyurethane (PU) plastic material with a split leather backing and woven polyester elastic fabric. The belt is approximately 3-inches in width and features a narrow metal snap fastener and metal studs. Both the PU plastic material and elastic fabric gird significant portions of the waist; neither the PU plastic material, classifiable in heading 3926, nor the elastic fabric, classifiable in heading 6217, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The Style AL11767 Belt is constructed of faux leather polyurethane (PU) plastic material and woven polyester fabric. The belt is approximately 2½-inches in width and features double metal buckles. A significant portion of the PU material is involved with fastening the belt to the body via holes for the belt buckle, only a minor portion girds the waist; all of the elastic fabric girds the waist and provides the essential character of the belt. The applicable subheading for the Ladies Styles 46575, AL11541 and AL11767 Belts will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.6 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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