The tariff classification of textile belts decorated with seashells and beads from China and Indonesia.

NY I85775 August 30, 2002 CLA-2-96:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Mr. Rodney Ralston UPS Freight Services P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of textile belts decorated with seashells and beads from China and Indonesia. Dear Mr. Ralston: In your letter dated August 23, 2002, on behalf of Belgo-Lux of Montreal, Canada, you requested a tariff classification ruling. The submitted samples are as follows: Sample #1 is a braided cotton belt with seashells interwoven to form an approximately 2 inches wide by 36 inch long central portion with two long tassels approximately 23 inches long on each end that are used to tie the belt to the wearer. It is a product of China. Sample #2 is a braided cotton belt with seashells interwoven to form an approximately 1 inch wide by 30 inch long central portion with two long tassels approximately 20 inches long on each end that are used to tie the belt to the wearer. It is a product of China. Sample #3 consists of two belts made of a man-made fiber base with a central portion measuring approximately 2 inches wide by 36 inches long, with beads, seashells and plastic discs stitched on. Tassels approximately 20 inches long are attached to each end that are used to tie the belt to the wearer. They are a product of Indonesia. We find that each of the above-described items is a composite good whose essential character is not clearly imparted by either the textile belt or the decorative beads, seashells or plastic discs. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the seashells comes last. Your samples are being returned as requested. The applicable subheading for the belts will be 9601.90.2000, Harmonized Tariff Schedule of the United States (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: worked shell and articles 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division