CLA-2-62 OT:RR:NC:N3:353
Mr. Jeffrey Victoria
Ann Taylor Inc.
7 Times Square
11th Floor
New York, NY 10036
RE: The tariff classification of a textile belt from India.
Dear Mr. Victoria:
In your letter dated March 29, 2013, you requested a tariff classification ruling.
The submitted sample, identified as style 314551, is a ladies’ belt that measures approximately 32 inches in length and approximately 1 ½ inches in width. A section of the belt is heavily decorated with glass and acrylic beads and polyurethane braiding affixed to 100% jute woven fabric. The embellished jute portion is attached to 100% polyester woven fabric. The remainder of the belt is constructed of 80% polyester and 20% rubber woven fabric. The belt features polyurethane tabs and a double snap closure. Both the 100% polyester woven fabric and the 80% polyester and 20% rubber woven fabric gird the waist.
You have suggested classification under tariff subheading 6217.10.9550, HTSUS, which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Other." However, it is only the man-made fiber fabric which girds the waist and therefore imparts the essential character to the belt.
The sample will be returned to you as requested.
The applicable subheading for style 314551 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 percent 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