The tariff classification of belts from Canada.

NY I87888 November 8, 2002 CLA-2-61:RR:NC:3:353 I87888 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Susan Shibish Weekenders Int’l. 75 Frontenac Dr. Markham, On,Canada L3R6H2 RE: The tariff classification of belts from Canada. Dear Ms. Shibish: In your letter dated October 24, 2002 you requested a classification ruling. Two samples of belts were submitted with your request. You state that style 967 is composed of knit 50%/polyester/50% cotton fabric with PVC backing. The belt measures 1 ¼” in width with a metal buckle. Style 968 is composed of knit 55% polyester/45% cotton fabric with a PVC backing and measures 1 14” wide with a metal buckle. Due to the fact that style 967 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). Style 967 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. Style 967 may be subject to U.S. Customs 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 belts, styles 967 and 968 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The general rate of duty will be 14.8% ad valorem.. The belts fall 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division