The tariff classification of a fashion belt from Taiwan.

NY 884033 March 23, 1993 CLA-2-73:S:N:N3:115 884033 CATEGORY: Classification TARIFF NO.: 7326.90.9090 Ms. Pamela Pinter Big Apple Customs Brokers Inc. 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a fashion belt from Taiwan. Dear Ms. Pinter: In your letter dated February 22, 1993, you requested a tariff classification ruling, on behalf of your client, Harmel Industries, Inc., New York, NY. The subject item is a belt comprised of the following: a) Vinyl - 36 grams 20% of cost b) Zinc Buckle - 42 grams 18% of cost c) Iron Hardware - 51 grams 40% of cost d) Wood Beads - 14.5 grams 8% of cost e) Plastic Beads - 21 grams 14% of cost 100% of cost Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the iron hardware imparts the essential character. The applicable subheading for the fashion belt will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport