CLA-2-62 OT:RR:NC:N3:353
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of a bead, shell and textile belt from China.
Dear Mr. Salvato:
In your letter dated November 15, 2012, on behalf of Tory Burch LLC, you requested a tariff classification ruling.
The submitted sample, identified as style number 51125303, is a ladies belt that measures approximately 69 ½ inches in length and approximately 2 inches in width. A portion of the belt is heavily decorated with cowry shells and glass and plastic beads affixed to woven linen fabric. The embellished linen portion is attached to a woven 100% silk double-layered belt. The decorated portion of the belt is backed with woven man-made fiber fabric. Both the silk and man-made fiber fabrics gird the waist.
Neither the woven silk fabric portion, classifiable under subheading 6217.10.10, HTSUS, nor the woven man-made fiber fabric portion, classifiable under subheading 6217.10.95, HTSUS, imparts the essential character to the belt. GRI 3(c) requires that in such cases the article shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The sample will be returned to you as requested.
The applicable subheading for style number 51125303 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,
Thomas J. Russo
Director
National Commodity Specialist Division