The tariff classification of a clothing accessory from India.

NY K86862 July 2, 2004 CLA-2-62:RR:NC:3:353 K86862 CATEGORY: Classification TARIFF NO.: 6217.10.1090 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a clothing accessory from India. Dear Ms. Julia: In your letter dated June 3, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style S05-05-086 is a clothing accessory composed of 100% woven silk fabric. The item measures approximately 2 ¼ inches by 51 inches. You state the item is a belt, however upon examination it has been determined the item can be worn several ways. The item can be worn around the neck or as a sash around the waist. This office believes it will usually be worn around the waist. The applicable subheading for style S05-05-086 will be 6217.10.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories: containing 70 percent or more by weight of silk or silk waste, other. The rate of duty will be 2.3 percent ad valorem. 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