The tariff classification of belts from India.

N238813 March 19, 2013 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530; 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 February 20, 2013 you requested a tariff classification ruling. The first sample submitted, identified as style number 308801, is a ladies belt that measures approximately 28 ½ inches in length by 1 ½ inches in width and features a metal, non-adjustable closure. The belt is constructed of two sections of 100% polyester woven fabric, which each measure approximately 10 inches in length. These two sections are overlaid with woven jute fabric and sequin embellishments and are joined in the back by a part constructed of 80% polyester and 20% rubber woven fabric. In your ruling request, you stated that you believe that the proper classification of the belt should be based upon the jute portion of the article; however, it is the polyester fabric which girds the waist and provides the essential character of the belt. The second sample submitted, identified as style number 308796, is a ladies belt which measures approximately 30 inches in length by 2 ¼ inches in width and features a metal, non-adjustable closure. The belt is constructed of two sections of braided leather that each measure approximately 7 inches in length. These two sections are joined by a piece constructed of 88% cotton, 8% rubber and 4% polyester woven fabric. Both the leather and textile fabric portions gird the waist. Neither the leather portion, classifiable under heading 4203, HTSUS, nor the woven textile fabric portion, classifiable under subheading 6217, HTSUS, imparts 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 style number 308801 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. The applicable subheading for style number 308796 will be 6217.10.9510, 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 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