The tariff classification of a belt from Korea.

N125016 October 8, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.:6217.10.9530 Ms. Vicky Lee J. Crew 770 Broadway New York, New York 10003 RE: The tariff classification of a belt from Korea. Dear Ms. Lee: In your letter dated September 24, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample Style 35462 is a belt made of ribbon and rooster feathers. The 1 ¼” wide ribbon with faux jewels is made of woven 100 percent rayon fabric with a backing of 63 percent rayon/37 percent silk fabric. There is 4 ½” strip of elastic at the back with a metal buckle closure. The rooster feathers extend from the upper and lower portion of the belt. The ribbon portion girds the waist and imparts the essential character of the belt. The applicable subheading for Style 35462 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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