NY 873365
APR 22 1992
CLA-2-63:S:N:N3G:345 873365
Mr. Lembi Buchanan
Manager
Elmar Company
35B Perini Road
Elliot Lake, Ontario Canada P5A 2T1
RE: The tariff classification of a "Kidney or Back Belt",
"Armband", "D-ring Holder" from Canada.
Dear Mr. Buchanan:
In your letter dated March 25, 1992, you requested a tariff
classification ruling.
The following samples were submitted:
A. The "Kidney or Back Belt" is composed of wool
felt fabric with strips similar to the VELCRO brand loop fastener for
closure. Sewn onto the back are web straps for support. It measures
approximately 17 1/2 inches long and 7 5/16 inches wide at its widest
point. The article is designed to keep the lower back and kidney
area warm while working in a cold, damp or drafty environment.
B. The "Armbands" are constructed of elasticized
fabric sewn into a loop with plastic buckles which can be used to
adjust the size of the loop. Sewn onto one side is a "3M Reflective
Tape".
C. The "D-ring Holder" is made of 100 percent nylon
web fabric measuring approximately 1 inch wide with the two ends sewn
together. Attached is a strap composed of the same fabric with a metal
snap fastener to keep it on the safety belt.
The applicable subheading for the "Kidney or Back Belt" and
the "D-ring Holder" will be 6307.90.9480, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
made up articles...Other: Other: Other, other. The rate of
duty will be 7 percent ad valorem.
The applicable subheading for the "Armbands" will be
6217.10.0030, HTS, which provides for other made up clothing
accessories; parts of garments or of clothing accessories, other
than those of heading 6212: Accessories, of man-made fibers.
The rate of duty will be 15.5 percent ad valorem.
Goods classifiable under subheading 6307.90.9480 and
6217.10.0030, HTS, which have originated in the territory of
Canada, will be entitled to a 4.2 percent and 9.3 percent,
respectively, rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport