The tariff classification of a leather belt

PD C88799 July 8, 1998 CLA-2-42-CL:PD:FO:CBII:HO2 C88799 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Tamee MacMillan Traffic Department Cyrk, Inc. 3 Pond Road Gloucester, MA 01930 RE: The tariff classification of a leather belt Dear Ms. MacMillan: In your letter dated June 4, 1998, you requested a tariff classification ruling. You have submitted a sample of a brown leather belt, your Style No. C-9 103. The belt is made of cowhide leather, and is about 1 1/4 inches wide; it does have a buckle. The applicable subheading for this item will be 4203.30.000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: belts and bandoliers with or without buckles. The rate of duty is 3.2%. Your sample will be returned under separate cover. 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. Sincerely, John M. Regan Service Port Director Cleveland, Ohio