CLA-2-71:RR:NC:SP:233 K86935
Mr. Arthur W. Bodek
Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of jewelry belts and a functional belt from China.
Dear Messrs. Bodek and Levy:
In your letter dated June 7, 2004, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.
The submitted samples are belts, Styles BTRU1238, BTRU1292, BTRU1130, BTRU1267, and WXRUW119.
Style BTRU1238 is a jewelry belt consisting of numerous plastic pearl-like beads, and a textile tie of 75% rayon/25% nylon that allows the belt to be tied around the waist. The textile tie is attached to the beads by metal rings, and the beads are held together by a textile material. The essential character of the item is imparted by the plastic pearls. We assume the belt is valued at over 20 cents per dozen pieces or parts.
Style BTRU1292 is a jewelry belt consisting of numerous plastic pearl-like beads, held together by minor steel fittings. The item also contains a steel drop chain and a buckle composed of 60% tin/35% plastic/5% glass. The essential character of the item is imparted by the plastic beads. We assume the belt is valued at over 20 cents per dozen pieces or parts.
Style BTRU1130 is a jewelry belt consisting of a 75% brass/25% steel chain and a 7-inch drop, and a 100% polyester ribbon running through the chain. The end of the drop features an additional 1-inch piece of ribbon. The essential character of the item is imparted by the metal portion.
Style BTRU1267 is a jewelry belt consisting of a 100% steel chain with a 100% polyester fabric tie attached to steel rings located at the end of the chain. There is also a piece of 100% polyester fabric that runs through the steel chain. The essential character of the item is imparted by the steel portion.
Style WXRU W119 is a belt consisting of a 100% iron chain and 8-inch drop, and a piece of 100% cotton fabric running through the chain. Incorporated into the belt is a permanently attached 100% cotton flower decoration. The essential character of the belt is imparted by the iron portion.
Your samples are being returned as requested.
Although Styles BTRU1238, 1292, 1130 and 1267 are called jewelry belts, they are not functional and are worn for adornment.
The applicable subheading for the jewelry belts, Styles BTRU1238 and BTRU1292, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “”Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
The applicable subheading for the jewelry belts, Styles BTRU1130 and VTRU1267, will be 7117.19.9000. HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the belt, Style WXRU W119, will be 7326.90.8587, HTS, which provides for “Other articles of iron or steel, Other.” The rate of duty will be 2.9% ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division