The tariff classification of belts from Canada.

N033546 August 13, 2008 CLA-2-42:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 4203.30.0000, 3926.20.9050 Mr. Andrew Lockhart Le Chateau Inc. 8300 boul. Décarte Montreal, Quebec H4P 2P5 RE: The tariff classification of belts from Canada. Dear Mr. Lockhart: In your letter received in this office on July 17, 2008, you requested a tariff classification ruling. As requested, the samples will be returned. The samples are Styles B7332/72345 and 4284/225162 belts. Style B7332/72345 belt has a metal buckle and is constructed of a top layer of cellular polyurethane plastic with a woven 80% polyester/20% cotton backing present merely for reinforcement, middle layer of bonded leather fibers, and bottom layer of split cowhide leather. The middle and bottom leather layers gird the waist and impart the essential character to the belt. Style 4284/225162 belt has a metal buckle and is constructed of a top layer of cellular PVC, middle layer mixture of bonded cardboard and leather, and bottom layer of cellular polyurethane. The top and bottom layers gird the waist and impart the essential character to the belt. The applicable subheading for the Style B7332/72345 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 percent ad valorem. The applicable subheading for the Style 4284/225162 belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…articles of apparel and clothing accessories…other: other, other. The general rate of duty will be 5 percent 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