CLA-2-71:RR:NC:SP:233 J80176
Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195
RE: The tariff classification of ladies’ belt from India.
Dear Ms. Balice:
In your letter dated January 10, 2003, you requested a tariff classification ruling.
The submitted sample, Style BN-115, is a ladies’ belt made of brown colored braided cotton cord, measuring approximately 57 inches in length. Attached to the belt at approximately ¾ inch intervals are seashells measuring ½ inch in width by ¾ inches in length. At every fifth interval is a cluster of five shells forming the shape of a flower. The belt is an article of personal adornment, not functioning as a belt.
The applicable subheading for the ladies’ belt will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem.
Articles classifiable under subheading 7117.90.9000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” and then search for the term “GSP”.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division