The tariff classification of a belt for holding a hose, from Taiwan

N056216 April 8, 2009 CLA-2-63:OT:RR:E:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Terry Lynn Stutesman 12506 Forest Drive Thornton, CO 80241 RE: The tariff classification of a belt for holding a hose, from Taiwan Dear Ms. Stutesman: In your letter dated March 30, 2009, you requested a tariff classification ruling on behalf of your client, David Nielsen, Ltd., of Longmont, CO. You submitted a photograph of the “hose harness,” a polyester hip belt that allows a person to carry a hose “hands-free.” The hose clips through a carabineer sewn into the rear of the belt and a plastic stopper screws around the hose, preventing it from sliding away from the person’s back. Therefore, when walking with a hose clipped to a person’s back, the body does the work and not the arms. You state that this item is intended for workmen or homeowners who are pulling a hose around to water the yard or spray fertilizer. The hose harness is a composite good for tariff purposes, composed of a textile belt, a metal carabineer, and a plastic stopper. The textile belt imparts the essential character to the harness. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the hose harness will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division