The tariff classification of a "Skeleton Drinking Belt" and :Sexy Shots Garter" from China

N093623 February 16, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6212.90.0030 Irene Tsiavos Easter Unlimited, Inc. /Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a “Skeleton Drinking Belt” and :Sexy Shots Garter” from China Dear Ms. Tsiavos: In your letter dated February 2, 2010, you requested a tariff classification ruling. The submitted samples are called “Skeleton Drinking Belt,” item 94015, and “Sexy Shots Garter,” item 94003. Item 94015 is a holster-type belt made of woven textile fabric and is 3¼” wide. It wraps around the waist and fastens with hook-and-loop fastener strips. At each hip is a cup holder made of mesh fabric and plastic; each cup holder has a Styrofoam skeleton hand attached. In the center of the belt, is a Styrofoam skull with LED eyes. The applicable subheading for the “Skelton Drinking Belt” 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. Item 94015 is a leg garter made of woven polyester fabric with lace trim. Sewn to it is a loop of elastomeric fabric with the words “Blood Shot” printed on it; a plastic shot glass is in the loop. Neither the glass nor the garter imparts the essential character to this composite good, so classification will be based on the tariff provision that comes last in the tariff between the competing provisions. The plastic glass would be classified in chapter 39 and the garter in chapter 62. The applicable subheading for the garter will be 6212.90.0030, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: other... of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division