CLA-2-61:RR:NC:3:353 C88706

Mr. Edward M. Puls

Weekenders USA, Inc.

1011 Woodlands Parkway

P.O. Box 8127

Vernon Hills, IL 60061-8127

RE: The tariff classification of belts from Canada.

Dear Mr. Puls:

In your letter dated June 15, 1998 you requested a tariff classification ruling.

The submitted samples are textile women's belts. Styles #961, #979 and #980 consist of knit poly-rayon fabric with a PVC and cotton backing and a cast iron buckle and loops. Style #961 is a multi stitched interlock, narrow belt. Style #979 is a herringbone designed narrow belt and style #980 is a bird's eye fabric narrow belt.

The applicable tariff provision for the belts will be 6117.80.9530, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other: Other, Of man-made fibers: Other." The general rate of duty will be 15.1% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division