The tariff classification of a chainmail halter top from China

N314393 September 25, 2020 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.91.5190; 9903.88.03 Ms. Jamie G. Staveley C.H. Robinson Worldwide Canada Inc. 400-645 Wellington St. Montreal, H3C 0L1 Canada RE: The tariff classification of a chainmail halter top from China Dear Ms. Staveley: In your letter dated September 3, 2020, on behalf of your client GRG USA LLC, you requested a tariff classification ruling for a ladies aluminum chainmail halter top. Pictures and descriptions of the halter top under consideration were submitted for our review. The article for which you are requesting a ruling is identified as a ladies chain link halter top. The subject top is constructed of aluminum chain link and has a woven polyester lining. The halter top features four straps made of ferrum (iron) chain that are connected to the body of the halter by four ferrum D-rings. The two closures at the neck and back are lobster clasps made of 96 percent zinc and 4 percent aluminum. On the back of the garment there are two 1/8 inch polyester loops to hang the garment. The ladies chain link halter top is a composite article that is composed of aluminum, iron, zinc and polyester. The aluminum, iron, zinc and polyester are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the aluminum, iron, zinc and polyester of the subject article in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the ladies chain link halter top is a composite article, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the aluminum, iron, zinc or polyester component imparts the essential character to the ladies chain link halter top. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the metal imparts the essential character to the composite article. In accordance with GRI 3(b), the ladies chain link halter top will be classified as other article of metal. Noting that the ladies chain link halter top contains aluminum, iron and zinc, the article is composed of more than one base metal. Section XV Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in this composite article that predominates by weight is aluminum. Therefore, the ladies chain link halter top is classifiable in heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the chainmail halter top will be 7616.91.5190, HTSUS, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.91.5190, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7616.91.5190, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division