Mothers Work, Inc.
456 North Fifth St.
Philadelphia, PA 19123
RE: The tariff classification of belts
Dear Ms. Stecklair:
In your letter dated Aug. 8, 2005, you requested a tariff classification ruling.
You submitted three belts. The belts are meant to be wrapped around the waist rather than slipped through belt loops. No country of origin was given. The samples will be returned as requested.
Style number SUN/TB/061 is 2” wide and approximately 68” long from end to end. It is constructed of ten cotton cords, each no more than 3mm in diameter. The cords are held in place by six groups of small wooden beads that are sewn together; each group contains 81 beads in a square pattern. The bead groups are 4” apart. The ends of the cords are meant to be tied together.
The applicable subheading for SUN/TB/061 will be 5609.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5404, twine, cordage, rope or cables not elsewhere specified or included: Of cotton. The rate of duty will be 2.9 percent ad valorem.
SUN/B101A is 1½” wide and approximately 68” long from end to end. It is constructed of two layers of woven polyester fabric. The top layer is covered with plastic beads and sequins. A ¾”-wide fabric strip, 14” long, is attached at each end to allow the belt to be tied.
The applicable subheading for SUN/B101A will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories; parts of garments or of 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.
SUN/BL/0035 is constructed of cotton cords laced through beads made of animal horn; the beads completely cover the cords except at the each end where approximately 12” of cords allows the belt to be fastened around the waist.
The applicable subheading for SUN/BL/0035 will be 9601.90.6000, HTS, which provides for worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): other: of bone, horn, hoof, whalebone, quill or any combination thereof. The rate of duty will be free.
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 Mitchel Bayer at 646-733-3102.
Robert B. Swierupski