N101037 N1 Ruling Active

The tariff classification of belts from China.

Issued April 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

Product description

The samples will be returned to you. The submitted samples are Ladies Styles A (black), B (brown) and C (tan) Belts. The belts are constructed of leather and woven nylon elastic fabric. The belts are approximately 2-inches wide and feature metal buckles. The leather portion is primarily involved with fastening the belt to the body via holes for the belt buckle, only a small portion girds the waist; the elastic fabric girds the waist and provides the essential character of the belt.

CBP rationale

The applicable subheading for the Ladies Styles A (black), B (brown) and C (tan) 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

N101037 April 26, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of belts from China. Dear Mr. Spoto: In your letter dated April 9, 2010, on behalf of HB Athletic Inc., you requested a tariff classification ruling. The samples will be returned to you. The submitted samples are Ladies Styles A (black), B (brown) and C (tan) Belts. The belts are constructed of leather and woven nylon elastic fabric. The belts are approximately 2-inches wide and feature metal buckles. The leather portion is primarily involved with fastening the belt to the body via holes for the belt buckle, only a small portion girds the waist; the elastic fabric girds the waist and provides the essential character of the belt. The applicable subheading for the Ladies Styles A (black), B (brown) and C (tan) 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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