The tariff classification of a belt from China.

N249990 February 24, 2014 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Veronica Miller Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of a belt from China. Dear Ms. Miller: In your letter dated January 31, 2014, you requested a tariff classification ruling. The submitted sample, identified as style 339893, is a ladies belt that measures approximately 32 inches in length and 1 ¾ inches in width and features a metal non-adjustable closure. The belt is constructed of two sections of open warp knit fabric, which each measure approximately 12 ½ inches in length. These fabric sections are constructed of 85% polyester and 15% rubber with polyurethane strips on the outside face. These two sections are joined in the back by a 9 inch section of woven fabric comprised of 80% cotton, 14% rubber and 6% polyester. Although the belt is comprised of both knit and woven fabric it is the knit fabric that predominantly girds the waist and provides the essential character of the belt. The sample will be returned to you as requested. The applicable subheading for style 339893 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division