The tariff classification of a ladies’ jewelry belt from India.

NY K87145 June 29, 2004 CLA-2-71:RR:NC:SP:233 K87145 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a ladies’ jewelry belt from India. Dear Ms. Julia: In your letter dated June 17, 2004, you requested a tariff classification ruling. The item to be imported is a ladies’ decorative belt. The belt is comprised of 100% mother of pearl shell and 100% cotton cord. The belt measures 58.5” in length. The shells measure 2.5”, 1.5” and 1.8”. The belt is worn as adornment and is considered an article of jewelry with the essential character imparted by the shell component. Your sample is being returned as requested. The applicable subheading for the ladies’ belt will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem. Articles classifiable under subheading 7117.90.9000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division