The tariff classification of belts from China.

NY G87006 February 26, 2001 CLA-2-42:RR:NC:3:353 G87006 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Kathleen M. Lawrence Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of belts from China. Dear Ms. Lawrence: In your letter dated February 1, 2001, you requested a tariff classification ruling. The samples furnished for examination will be returned to you. The submitted samples consist of Styles 2000, 9090, 1219 and 3073 belts which you state are composed of a PU coated bonded leather outer surface (69%), PVC filler (12%), and pigskin leather lining (19%). Examination reveals belts that appear be composed of varying quantities of leather and plastic, and in at least one instance, textile material. Styles 9090 and 3073 are composed of a substantial leather outer surface and pigskin leather lining with a lesser amount of PVC filler. The leather imparts the essential character to these items. The applicable subheading for the Styles 9090 and 3073 belts 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 duty rate will 2.7% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Styles 2000 and 1219; you also supplied a sample of Style 2535, but did not request a ruling. Styles 2000 and 2535 appear to be composed of an outer surface and lining of leather with a PVC filler. However, these do not appear to be the same amounts as Styles 9090 and 3073. Your request for a classification ruling should include the weight, value and thickness (in mm, cm or inches) of each component. Style 1219 appears to be composed on thin layers of outer surface and lining leather with a substantial filler that appears to be of plastic and textile fabric. Your request for a classification ruling for this item should include the weight, value and thickness (in mm, cm or inches) of each component. In addition, you must determine if the plastic is of compact or cellular construction, the component breakdown of the textile material, and if the textile and plastic are bonded together before being assembled into the belt, or are joined together at the time of the assembly of the belt. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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