CLA-2-62 OT:RR:NC:N3:353
Ms. Min Xie
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of belts from China.
Dear Ms. Xie:
In your letter dated September 29, 2011, you requested a tariff classification ruling for two items.
The first sample submitted, identified as style number 5802, is a belt which is constructed of a top layer of faux leather polyurethane (PU) plastic material, a middle layer of cowhide leather and a bottom layer of woven polyester fabric. The belt measures approximately 44 inches in length, including the metal buckle, and approximately 1 ¼ inches in width. It is the textile fabric which girds the waist and provides the essential character of the belt.
The second sample submitted, identified as style number 5797, is a belt which is made up of a top layer of cotton textile of braided construction with a bottom layer of woven polyester fabric. The belt measures approximately 43 ½ inches in length, including the metal buckle, and approximately 1 ½ inches in width. The belt’s fittings are constructed of bonded leather and polyurethane material. The leather and polyurethane material are mostly involved with fastening the belt to the body, only a minor portion girds the waist; the textile fabric girds the waist and provides the essential character of the belt.
The samples will be returned to you as requested.
The applicable subheading for style numbers 5802 and 5797 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division