The tariff classification of a fashion belt from Taiwan

N360117
April 15, 2026
CLA-2-62:OT:RR:NC:N3 348
CATEGORY: Classification
TARIFF NO.: 6217.10.9530
Marilyn Santos Supreme International, LLC 3000 NW 107th Avenue Doral, FL 33172-2133 RE: The tariff classification of a fashion belt from Taiwan Dear Ms. Santos: In your letter dated March 27, 2026, you requested a tariff classification ruling. The sample is being retained by this office. Style HN86910 is a fashion belt. It is constructed of an inner layer of polyurethane measuring approximately 2mm in thickness and an outer layer of 100% polyester webbing approximately 3 mm in thickness. The two layers are sewn together. The belt features a metal buckle closure and measures approximately 40 inches in length and 1 ½” inches in width. Style HN86910 is constructed of multiple components that are classifiable in different headings, i.e., polyurethane, polyester, and metal. As such, it is considered to be a composite good whose classification is governed by the General Rules of Interpretation (GRIs). Composite goods classifiable under GRI 3(b) are classified as if they consisted of the component which gives them their essential character. Essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. It is the textile fabric which girds the waist and provides the essential character of the belt. The applicable subheading for Style HN86910 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other

duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division