The tariff classification of a woman’s belt from Canada.

NY G89171 May 3, 2001 CLA-2-61:RR:NC:3:353 G89171 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Susan Shibish Weekenders Int’l. 75 Frontenac Dr. Markham, ON, Canada L3R 6H2 RE: The tariff classification of a woman’s belt from Canada. Dear Ms. Shibish: In your letter dated April 9, 2001 you requested a classification ruling. The submitted sample is a woman’s belt, style 957 composed of knit 50% polyester/50% cotton fabric. The belt measures approximately ¾” wide with a metal buckle and eyelets. The belt has a backing of PVC coated polyester/cotton fabric. The polyester/cotton fabric imparts the essential character to the belt. Due to the fact that the belt is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The belt will be classified as if it consisted wholly of that one textile material which is covered by the heading, which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The belt may be subject to U.S. Custom’s laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for the woman’s belt, style 957 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers.” The general rate of duty rate will be 14.9% ad valorem. Style 957 falls within textile category designation 659. Based upon international textile trade agreements products of Canada are not subject to quota and the requirement of a visa. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division