The tariff classification of a beaded belt from India

N240960 May 1, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Jeffrey Victoria Ann Taylor, Inc. International Trade Dept. 7 Times Square, 11th Floor New York, NY 10036 RE: The tariff classification of a beaded belt from India Dear Mr. Victoria: In your letter dated April 11, 2013, you requested a tariff classification ruling. The ruling was requested on a beaded belt. A representative sample was submitted for our review and will be returned to you, as requested. The beaded belt is constructed of cylindrical and oval wood beads strung in a perpendicular fashion between six strands of elastic cord. The resulting appearance is that the belt has two rows of cylindrical beads alternating with 3 rows of oval beads. The belt is 1 ¼ inches wide and closes with two hook and eye closures. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States (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 beaded belt is a composite good made up of components classifiable in different headings, i.e., wood beads and elastic. 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 bag is imparted by the wood beads because they predominate in surface area and weight, and most importantly, provide the belt with its consumer appeal. The applicable subheading for the beaded belt will be 4421.90.9780, 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, Thomas J. Russo Director National Commodity Specialist Division