United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D88116 - NY D88170 > NY D88133

Previous Ruling Next Ruling

February 18, 1999

CLA-2-76:RR:NC:115 D88133


TARIFF NO.: 7616.99.5090

Mr. James J.Vaccaro
Advance Shipping Co.
30 Vesey Street
New York, N.Y. 10007-2984

RE: The tariff classification of a “Wristlet”from Taiwan and China.

Dear Mr. Vaccaro:

In your letter dated Februaty 10, 1999 you requested a tariff classification ruling on behalf of your client the National Ribbon Corp.

The two samples submitted are used to hold corsages, they are made of an aluminum frame and elastic band or velcro band. The first sample has the following components: Aluminum Frame 80% by weight with 80% by cost and an Elastic Band 20% by weight and 20% by cost. The second sample has the following components: Aluminum Frame 70% by weight and 75% by cost and an Velcro Band 30% by weight and 25% by cost.

Under the General Rules of Interpretation classification of goods in the tariff schedule shall be governed by the following principls: Rule 3 states “ When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows”. 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. For the “Wristlets” the aluminum frame appears last in the tariff.

The applicable subheading for the “Wristlets” will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other. The rate of duty will be 2.5% ad valorem.

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 Melvyn Birnbaum at 212-637-7017.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: