In the March 2, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to reclassify two belts as other clothing accessories under HTSUS 6117.80.95 (14.6 percent duty, if backing fabric is knit) or 6217.10.95 (14.6 percent duty, if backing fabric is not knit) rather than as festive article accessories under HTSUS 9505.90.60 (duty-free).
The belts at issue accompany Santa Claus costumes for adults and children. They are composed of polyester fabric that has been coated, covered, or laminated on the exterior with a polyvinyl chloride cellular plastic. Each incorporates a buckle and grommets for adjusting the belt’s fit.
CBP explains that (1) neither the top nor the pants components of the costumes were classified in Chapter 95 so the belts would not be classified as accessories to an article of heading 9505, (2) the belts are not classifiable as plastic-coated textile fabrics under heading 5903 because the fabric is not present merely for reinforcing purposes, and (3) the belts are not classifiable in Chapter 39 because that chapter excludes textiles and textile articles.
Ruling NY N025677 would be modified to reflect this change. Comments on this proposal are due no later than April 1.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
Copyright © 2023 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.