The tariff classification of a coconut shell and wood beaded belt from China

N184399 October 5, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Corie Koropatnicki GHY USA Inc 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of a coconut shell and wood beaded belt from China Dear Ms. Koropatnicki: In your letter dated September 2, 2011, you requested a tariff classification ruling on behalf of your client, JMJ Fashions. The ruling was requested on a “coconut beaded belt”, identified as style number HB0033. A representative sample was submitted for our review and will be returned to you as requested. The coconut belt is composed of three, 3mm-wide, imitation leather straps measuring approximately 65 inches from end to end. The “body” of the belt, measuring approximately 26 inches in length, consists of the three straps knotted, looped, and strung with many 12mm round wooden beads. Three concave, pierced coconut shell medallions, each measuring approximately 2 1/2" in diameter, are placed evenly along the length of the beaded body of the belt. The belt closes by means of tying the loose ends of three imitation leather straps. General Rule of Interpretation 3 (b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The coconut belt is a composite good made up of different components, i.e., coconut shell, wooden beads, and leather strap. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject belt is imparted by the wooden beads because they predominate in area, weight, and value. The applicable subheading for the coconut beaded belt will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division