The tariff classification of a braided polyurethane strip and cotton cord belt from China

N236284 December 20, 2012 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Jeff Karwich Dezine News Accessories 3901 La Reunion Parkway Dallas, TX 75212 RE: The tariff classification of a braided polyurethane strip and cotton cord belt from China Dear Mr. Karwich: In your letter, dated December 6, 2012, you requested a tariff classification ruling. The ruling was requested on a braided polyurethane (PU) strip and cotton cord belt. A sample was submitted for our review and will be returned to you, as requested. The sample belt measures approximately 15mm in width and is constructed of two 6mm wide PU strips braided with three 2mm cotton cords held together. A metal buckle is held in place by another piece of PU. You state that the belt is constructed of 55 percent PU and 45 percent cotton. You have also requested the classification on a second product of the same construction, but where the cotton cord has been replaced by 100 percent polyester cord. We first note that the PU strips constitute plaiting materials. Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The Explanatory Notes (ENs) to Chapter 46 clarify that monofilament and strip and the like of plastics of an apparent width of over 5 mm are classifiable in Chapter 46 as plaiting material. The belt is constructed of multiple materials, i.e., PU strip and cotton or polyester cord, which are prima facie classifiable in different headings.  As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b).  GRI 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The essential character of the subject belt is imparted by the PU strip. The strip is the predominant material, regardless of the fiber content of the cord. The PU strip arguably is the more functional material in girding the waist. The belt is therefore classifiable as a made up article of plaiting materials. The applicable subheading for the braided PU strip and cotton or polyester cord belt will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). The rate of duty will be 3.5 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/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division