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NY L82014




February 16, 2005

CLA-2-62:RR:NC:3:353 L82014

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.95, 4420.90.4500, 4420.90.6500

Mr. Peter Carter
Smathers & Branson LLC
5013 Scarsdale Rd.
Bethesda, MD 20816

RE: The tariff classification of a belt and wooden box from Vietnam.

Dear Mr. Carter:

In your letter dated January 14, 2005 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample is a belt made of textile and leather and a wooden box. The outer portion of the belt is made of a heavy gauge fabric. The inside portion is made of leather. Either the leather or the fabric is capable of girding the waist.

The 4 ½” square wooden box submitted is lined with velvet and has a hinged top. You also state that the box may not have a lining. Even though the belt will be shipped in the box, the box can be used for other items such as jewelry etc. and will therefore be classified separately.

Neither the leather, classifiable under heading 4203, nor the fabric, classifiable under heading 6217, imparts the essential character to the belt. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading which occurs last in numerical order in the HTS.

The applicable subheading for the textile and leather belt will be 6217.10.95, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: Other: Other. The duty rate is 14.6 percent ad valorem.

The applicable subheading for the textile lined wooden box will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics.” The rate of duty will be free.

 The applicable subheading for the unlined wooden box, will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics.” The duty rate will be 4.3 percent ad valorem.

Your inquiry does not provide enough information to provide Statistical suffix to the HTS classification of the belt. Your request for a classification ruling should include the fiber content of the belt. We have tried to reach you by telephone even though no telephone number was furnished, however you could not be located or reached. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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