The tariff classification of belts from India.

N237419 January 28, 2013 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Mr. Jeffrey Victoria Ann Taylor Inc. 7 Times Square 11th Floor New York, New York 10036 RE: The tariff classification of belts from India. Dear Mr. Victoria: In your letter dated January 14, 2013, you requested a tariff classification ruling for two items. The first sample submitted, identified as style 301368, is a ladies’ belt that measures approximately 31 ½ inches in length and approximately one inch in width. A section of the belt is heavily decorated with plastic beads affixed to 100% polyester woven satin fabric. The remainder of the belt is constructed of 90% nylon and 10% spandex woven fabric. The belt features polyester satin tabs and a snap closure. You have suggested classification under tariff subheading 3926.20.9050, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories, Other: Other, Other.” However, it is only the textile fabric portion of the article which girds the waist and therefore imparts the essential character to the belt. The second sample submitted, identified as style 308818, is a ladies’ belt that measures approximately 27 ½ inches in length and approximately 1 ½ inches in width. A section of the belt is heavily decorated with plastic beads affixed to 100% nylon knit fabric. The embellished nylon portion is attached to a 100% cotton woven fabric. The remainder of the belt is constructed of 60% polyester and 40% rubber woven fabric. The belt features polyurethane tabs and a double snap closure. Both the cotton and man-made fiber fabrics gird the waist. Neither the woven cotton fabric portion, classifiable under tariff subheading 6217.10.9510, HTSUS, nor the woven man-made fiber fabric portion, classifiable under subheading tariff 6217.10.9530, HTSUS, impart the essential character to the belt. GRI 3(c) requires that in such cases the article shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The samples will be returned to you as requested. The applicable subheading for styles 301368 and 308818 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." 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