U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
3926.90.9980
$838.1M monthly imports
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
18 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of six apparel related items, from either Taiwan or China.
N012251 June 22, 2007 CLA-2-58:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 5806.32.2000; 6217.10.9530 Ms. May Chu Peca Corporation 9707 El Poche Street S. El Monte, CA 91733 RE: The tariff classification of six apparel related items, from either Taiwan or China. Dear Ms. Chu: In your letter dated May 18, 2007, which was received June 1, 2007, you requested a tariff classification ruling. You submitted six representative samples which were identified as follows: Webbing – 100% Polypropylene Buckle (Tri-Ring/Side Release) – Plastic Waist Belt – Polypropylene Webbing and Buckles 07020BELT (Supporting Belt) – AEPE foam inside with Webbing, Nylon and buckles outer Heat Transfer Seam Tape – PU coating with nylon fabric Velcro Item 1 consists of a narrow woven webbing material of rather substantial construction which measures about 1-inch wide. While not specifically mentioned in your letter, we presume it will be imported in continuous lengths. Item 2 consists of a plastic buckle having a Tri-Ring Side Release of a type that is used in various apparel and accessory applications. Item 3 consists of a waist belt measuring about 1½" wide which contains a plastic buckle similar to the product described in #2. This belt is of a type that is commonly used in the wearing apparel/clothing accessories industry. We will not be able to provide a ruling on item 4 (support belt) unless we know where the item is used. With respect to item 5 (transfer tape), we need to know if the material is of a knit or woven construction. Also, please identify the coating substance on both sides and provide the weight of the coating vis a vis the weight of the textile. Finally, in regards to item 6 (Velcro), please identify the fiber content and indicate if the material will be imported in lengths. The applicable subheading for item 1 will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other narrow woven fabrics, …of man-made fibers, … other than ribbons. The rate of duty will be 6.2 percent ad valorem. The applicable subheading for item 2 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic, other. The duty rate will be 5.3 percent ad valorem. The applicable subheading for item 3 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other: Of man-made fibers. The rate of duty will be 14.6% 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/. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.