The tariff classification of belts from India.

N237405 January 25, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540; 6217.10.9510 Mr. Jeffrey Victoria Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of belts from India. Dear Mr. Victoria: In your letter dated January 8, 2013, you requested a tariff classification ruling for two items. The first sample submitted, identified as style number 308817, is a ladies’ belt which is constructed of 100% paper yarn backed by 90% nylon and 10% elastidine warp knit fabric. The belt features a metal buckle and 100% polyurethane fittings. The belt measures approximately 27 ½ inches in length, excluding the buckle, and approximately 2 ½ inches in width. It is the textile fabric which girds the waist and provides the essential character of the belt. The second sample submitted, identified as style number 308807, is a ladies belt that measures approximately 32 inches in length and approximately 1 inch in width. A portion of the belt is decorated with twisted jute, multi-colored wrapped thread and a row of plastic stones with metal fittings affixed to woven cotton fabric. Attached to either end of the woven cotton portion is a small metal embellishment. The remainder of the belt is constructed of 90% cotton and 10% elastidine woven fabric. The belt features leather tabs and a double snap fastener. The samples will be returned to you as requested. The applicable subheading for style number 308817 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for style number 308807 will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Other, Of cotton." The rate of duty 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division