N303494 N3 Ruling Active

The tariff classification of a lanyard

Issued April 12, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000, 9903.88.03

Headings: 4205, 9903

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which will be returned to you under separate cover. The submitted sample is referred to as a leather phone lanyard, style 50423-405, which is constructed with a braided leather, a brass chain, and a zinc alloy “D” ring. The essential character of the lanyard is imparted by the leather since it makes up the bulk of the construction, General Rule of Interpretation 3(b) noted.

CBP rationale

The applicable subheading for the lanyard will be 4205.00.8000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of leather or of composition leather: other: other.

Full text

N303494 April 12, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4205.00.8000; 9903.88.03 Mr. Peter Salvato Metro Customs Brokers 1325 Franklin Avenue, Suite 103 Garden City NY 11530 RE: The tariff classification of a lanyard Dear Mr. Salvato: In your letter dated March 18, 2019, you requested a tariff classification ruling on behalf of your client, Tory Burch LLC. You have submitted a sample, which will be returned to you under separate cover. The submitted sample is referred to as a leather phone lanyard, style 50423-405, which is constructed with a braided leather, a brass chain, and a zinc alloy “D” ring. The essential character of the lanyard is imparted by the leather since it makes up the bulk of the construction, General Rule of Interpretation 3(b) noted. The applicable subheading for the lanyard will be 4205.00.8000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of leather or of composition leather: other: other. The general rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4205.00.80, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4205.00.8000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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