The tariff classification of a belt from China.

N006824 March 5, 2007 CLA-2-42:RR:E:NC:N3:353 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Jennifer Olive Forrest Bennie and Olive Inc. 17 Atlantic Ave. #2 Toronto, Ontario Canada M6K 3E7 RE: The tariff classification of a belt from China. Dear Ms. Forrest: In your letter dated February 9, 2007, you requested a classification ruling. The submitted pictures are of a cowhide leather belt without a buckle. The belt has one metal snap. The applicable subheading for belt will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories, of leather or composition leather: Belts and bandoliers with or without buckles." The general rate of duty will be 2.7% 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division