The tariff classification of a back support belt and a wading belt from China

NY M86026 September 11, 2006 CLA-2-63:RR:NC:N3:351 M86026 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6217.10.9530 Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of a back support belt and a wading belt from China Dear Ms. Scott: In your letter dated August 22, 2006, you requested a tariff classification ruling on behalf of your client, Simms Fishing Products, of Bozeman, MT. The first submitted sample is identified as a “BackSaver Belt” (Style #00024). It is a two-inch-wide webbed belt with a quick release buckle. It is designed to be worn on top of a pair of waders by people while fishing to keep water out of the waders. Sewn to the rear is a padded lumbar support made of 19” x 5½” thermo- formed foam with a neoprene cover. The other sample is identified as a “Neoprene Wading Belt” (Style #00023). It is constructed of thermo formed foam with a nylon fabric cover. It is an adjustable 2”- wide nylon belt that features a quick-release plastic buckle. It is designed to be worn on top of a pair of waders by people while fishing to keep water out of the waders. You state that it also provides lumbar support, but this appears to be secondary to the use as a functional belt. The applicable subheading for the backsaver belt (00024) will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the wading belt (00023) will be 6217.10.9530, HTSUS, which provides for other made up clothing accessories; …accessories: other: other, of man-made fibers. The duty rate will be 14.6 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 on World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division