US Customs and Border Protection (CBP) issued a ruling relating to the tariff classification of belts. The new classification of belts increases duty from 0% to 14.6%.
Facts
CBP classified two Santa Claus costumes that consists of a top/jacket, pants, a hat, a belt and leg coverings. The belts are composed of polyester fabric that has been coated, covered or laminated on the exterior surface with a polyvinyl chloride (“PVC”) cellular plastic. Each of the belts incorporates a buckle and grommets for adjusting the belt’s fit.
Classification questions
Whether the belts are classified under heading:
- 3926 articles of plastics,
- 6117 knitted “Other made up clothing accessories”,
- 6217 not knitted or crocheted “Other made up clothing accessories,” or
- 9505 “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof.”
Decision
By application of GRI 1 and 6, depending on whether the backing fabric is knit or not knit, the belts are classified under heading 6117 or heading 6217.
If backing fabric is knit they are classified under 6117.80.95 “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories:
If backing fabric is not knit, they are classified in sub-heading 6217.10.95, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.”
Duty rate
The 2022 general rate of duty for both of these subheadings is 14.6 percent ad valorem.
This ruling will become effective on or after 26 June 2022.
Another ruling showing the importance of checking the legislation and not just the duty rates in export markets.
For help with Customs regulations in the USA, get local advice: info@alegrant.com and check our services for customs law support at home and abroad.