CLA-2-42:OT:RR:NC:N3 348
Izabela Skiba
Diesel USA
220 W 19th Street, 8th floor New York, NY 10011
RE: The tariff classification of women’s wearing apparel from Italy
Dear Ms. Skiba:
In your letter dated May 3, 2023, you requested a tariff classification ruling. The sample will be returned as requested.
Style “B-BERNY” is a lower body garment constructed from 100% bovine leather. The garment is worn at the waist and falls just below the hips. It features a hook and loop closure and an embossed oversized “oval D” logo at the front. You state the garment can be worn as a belt or a mini skirt. Although the garment resembles a micro mini skirt, it does not have sufficient coverage to be considered a skirt. The garment is also not considered a belt. For an item to be classified as a belt, it must clearly be intended for use solely or principally as an accessory to clothing.
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/current
It should also be noted there is no country of origin marking on the sample you have submitted. 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.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
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,
Steven A. Mack
Director
National Commodity Specialist Division