N250922 N2 Ruling Active

The tariff classification of a belt from China.

Issued March 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

GRI rules applied: GRI 3(c)

Product description

The submitted sample, identified as style number 338303, is a ladies belt that measures approximately 30 inches in length by 2 inches in width. The belt features a metal buckle closure and is constructed of two sections of leather that each measure approximately 6 ½ inches in length. These two sections are joined by a piece of fabric that measures approximately 12 inches and is constructed of woven polyester and elastic. Both the leather and the textile portions of the belt gird the waist. The sample will be returned to you as requested. Neither the leather portion, classifiable under heading 4203, HTSUS, nor the woven textile fabric portion, classifiable under heading 6217, HTSUS, imparts the essential character to the belt. GRI 3(c) requires that in such cases the article shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

CBP rationale

The applicable subheading for style number 338303 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

N250922 March 21, 2014 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Veronica Miller Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of a belt from China. Dear Ms. Miller: In your letter dated February 27, 2014, you requested a tariff classification ruling. The submitted sample, identified as style number 338303, is a ladies belt that measures approximately 30 inches in length by 2 inches in width. The belt features a metal buckle closure and is constructed of two sections of leather that each measure approximately 6 ½ inches in length. These two sections are joined by a piece of fabric that measures approximately 12 inches and is constructed of woven polyester and elastic. Both the leather and the textile portions of the belt gird the waist. The sample will be returned to you as requested. Neither the leather portion, classifiable under heading 4203, HTSUS, nor the woven textile fabric portion, classifiable under heading 6217, HTSUS, imparts the essential character to the belt. GRI 3(c) requires that in such cases the article shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for style number 338303 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 Kimberly Praino at (646) 733-3053. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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