Modification of CBP Ruling NY N160109; Clerical error

HQ H237684 April 20, 2015 CLA-2 OT:RR:CTF:TCM H237684 ALS CATEGORY: Classification TARIFF NO.: 4303.10.0060 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, Ohio 45069 RE: Modification of CBP Ruling NY N160109; Clerical error Dear Ms. Watson: This letter pertains to CBP Ruling Letter NY N160109 (April 19, 2011), which concerned the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a calf hair belt from Italy. For the reasons set forth below, we are modifying NY N160109 with respect only to a clerical error involving the HTSUS subheading cited in the ruling. FACTS: These are the facts as stated in CBP Ruling Letter NY N160109 (November 30, 2012): “Item number 25286 is a fashion accessory belt. It measures approximately ¾” in width and 41 ¾” in length and features a buckle closure. The top layer is calf hair that has been printed with a leopard pattern. The inner layer is composed of leather.” In the original ruling, we cited HTSUS subheading 4303.90.0000 as the proper classification for the calf hair belt. We have been notified by the CBP officials that issued the ruling that HTSUS subheading 4303.90.0000 was cited in error. The rate of duty, however, was correctly stated as “4% ad valorem.” ISSUE: What is the correct tariff classification under the HTSUS of the subject calf hair belt? LAW AND ANALYSIS: In NY N160109 (April 19, 2011), we concluded that: The applicable subheading for the item number 25286 will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories, other. The rate of duty will be 4% ad valorem. (Emphasis added.) However, the quoted subheading text and duty rate do not correspond with subheading 4303.90.00, HTSUS (2011), which provided for “Articles of apparel, clothing accessories and other articles of furskin: Other…” (Emphasis added.) The HTSUS subheading number provided in NY N160109 should have been subheading 4303.10.00, HTSUS, which corresponds to the correct classification of the instant merchandise and provides for: “Articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories….” Therefore, we hereby modify the CBP Ruling NY N160109 (April 19, 2011) to reflect the correct HTSUS subheading number. HOLDING: The correct HTSUS subheading number for the subject calf hair belt is 4303.10.00, which provides for: “Articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories….” The general column one rate of duty, for merchandise classified in this subheading under the 2011 HTSUS, Basic Edition, is four (4) percent ad valorem. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov. EFFECT ON OTHER RULINGS: CBP Ruling Letter NY N160109 (April 19, 2011) is hereby MODIFIED in order to correct the clerical error as noted above. This modification is not subject to the notice and comment provisions of 19 U.S.C. §1625(c) because it is to correct a clerical error. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division