CLA-2-40:OT:RR:NC:N3:348
Mr. Phong Vu
Randa Accessories Leather Goods, LLC.
5600 N River Rd
Rosemont, Illinois 60018
RE: The tariff classification of men’s belts from India
Dear Mr. Vu:
In your letter dated October 19, 2021, you requested a tariff classification ruling. The samples will be returned as requested.
Styles GR-05 and GR-06 are men’s fashion accessory belts. They consist of 40% polyurethane, 60% recycled rubber. They are constructed from an outer layer of polyurethane coating and a middle layer of rubber. The belts measure approximately 40 inches in length and 1¼ inches in width. The belts feature a metal buckle closure.
In accordance with General Rules of Interpretation Rule (GRI) 2(b), goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the component which gives them their essential character. The rubber material girds the waist and provides the essential character of the belts.
The applicable subheading for the Styles GR-05 and GR-06 will be 4015.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: Other…Other.” The rate of duty will be 4% 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 the World Wide Web at
https://hts.usitc.gov/current.
It should also be noted there is no country of origin marking on the samples you have submitted. Your letter addressed to U.S. Customs and Border Protection states the country of origin is India. You should be aware that all goods imported to the United States are subject to country of origin marking unless specifically exempted.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division