The tariff classification of belt from China.

NY H80397 May 15, 2001 CLA-2-42:RR:NC:3:353 H80397 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. William F. Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of belt from China. Dear Mr. Sullivan: In your letter dated April 17, 2001, on behalf of Newport News, Inc., you requested a classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a Style/Item Number F01-05-084 Ladies Belt constructed of bonded leather that is completely covered with a thin layer of PVC plastic material. The belt is approximately 1½ inches wide and features a metal buckle. Although it is the thin layer of PVC plastic material that forms the outer layer of the belt, the bonded leather gives the item its form and girds the waist. The leather imparts the essential character of the belt. The applicable subheading for the Style/Item Number F01-05-084 Ladies Belt 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