N240268 N2 Ruling Active

The tariff classification of a textile belt from India.

Issued April 16, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

Product description

The submitted sample, identified as style 314551, is a ladies’ belt that measures approximately 32 inches in length and approximately 1 ½ inches in width. A section of the belt is heavily decorated with glass and acrylic beads and polyurethane braiding affixed to 100% jute woven fabric. The embellished jute portion is attached to 100% polyester woven fabric. The remainder of the belt is constructed of 80% polyester and 20% rubber woven fabric. The belt features polyurethane tabs and a double snap closure. Both the 100% polyester woven fabric and the 80% polyester and 20% rubber woven fabric gird the waist. You have suggested classification under tariff subheading 6217.10.9550, HTSUS, which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Other." However, it is only the man-made fiber fabric which girds the waist and therefore imparts the essential character to the belt. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for style 314551 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.

Full text

N240268 April 16, 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, NY 10036 RE: The tariff classification of a textile belt from India. Dear Mr. Victoria: In your letter dated March 29, 2013, you requested a tariff classification ruling. The submitted sample, identified as style 314551, is a ladies’ belt that measures approximately 32 inches in length and approximately 1 ½ inches in width. A section of the belt is heavily decorated with glass and acrylic beads and polyurethane braiding affixed to 100% jute woven fabric. The embellished jute portion is attached to 100% polyester woven fabric. The remainder of the belt is constructed of 80% polyester and 20% rubber woven fabric. The belt features polyurethane tabs and a double snap closure. Both the 100% polyester woven fabric and the 80% polyester and 20% rubber woven fabric gird the waist. You have suggested classification under tariff subheading 6217.10.9550, HTSUS, which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Other." However, it is only the man-made fiber fabric which girds the waist and therefore imparts the essential character to the belt. The sample will be returned to you as requested. The applicable subheading for style 314551 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

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