CLA-2-73:OT:RR:NC:N5:113
Angie McDaniel
Sugartown Worldwide, LLC
752 S. Victory Drive Lyons, GA 30436
RE: The tariff classification of a woman's metal belt from Cambodia
Dear Ms. McDaniel:
In your letter dated August 27, 2024, you requested a tariff classification ruling. A sample, pictures, and descriptions of the subject belt were submitted for our review. The sample has been returned as you requested.
The merchandise under consideration is identified as the Barefoot Beachcomber Belt, Style Number 019466. The belt is a gold-colored metal stretch wire belt that features a gold-colored metal closure in the shape of a nautilus shell. The outer surface of the belt is made of zinc, and the inner coil wire is made of steel.
The Barefoot Beachcomber Belt is comprised of steel and zinc components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components that comprise the belt in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. We note that the Barefoot Beachcomber Belt is a composite article comprised of more than one base metal (steel and zinc). Regarding the classification of composite articles, Section XV, Note 7 of the HTSUS states that “articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” Based on the information provided to our office, the metal in the belt that predominates by weight is steel. Therefore, the Barefoot Beachcomber Belt will be classified under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the Barefoot Beachcomber Belt, Style Number 019466, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent 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 at https://hts.usitc.gov/.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division