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NY 884033

March 23, 1993

CLA-2-73:S:N:N3:115 884033


TARIFF NO.: 7326.90.9090

Ms. Pamela Pinter
Big Apple Customs Brokers Inc.
151-02 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of a fashion belt from Taiwan.

Dear Ms. Pinter:

In your letter dated February 22, 1993, you requested a tariff classification ruling, on behalf of your client, Harmel Industries, Inc., New York, NY.

The subject item is a belt comprised of the following:
a) Vinyl - 36 grams 20% of cost b) Zinc Buckle - 42 grams 18% of cost c) Iron Hardware - 51 grams 40% of cost d) Wood Beads - 14.5 grams 8% of cost e) Plastic Beads - 21 grams 14% of cost

100% of cost

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the iron hardware imparts the essential character.

The applicable subheading for the fashion belt will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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