The tariff classification of a belt from China.

NY G85921 February 20, 2001 CLA-2-39:RR:NC:3:353 G85921 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockaway blvd. Jamaica, NY 11422 RE: The tariff classification of a belt from China. Dear Mr. Sullivan: In your letter dated January 30, 2001, on behalf of Newport News Inc., you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample, style F01-05-041 is a belt that you state is composed of 100% polyurethane plastic material with leather backing. The belt is approximately 2 ½” in width with a metal buckle. Examination reveals that the belt is constructed of woven fabric coated on the outer surface with a thin layer of compact plastic that is backed by two layers of leather. The leather girds the waist and imparts the essential character. The applicable subheading for the belt, style F01-05-041 will be 4203.30.0000, 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 will be 2.7% ad valorem. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division