The tariff classification of a belt from China

N146600 February 15, 2011 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Darlene Irish Talbots Import, LLC 1 Talbots Drive Hingham, Massachusetts 02043 RE: The tariff classification of a belt from China Dear Ms. Irish: In your letter dated February 3, 2011, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. Style #12066028 is a belt composed of leather, 2 O-rings and 3 steel chains. One O-ring holds a 1.5” x 11 ¾” leather fastener that loops around the second O-ring for closure. Also connected to the O-rings are 3 metal chains measuring approximately 23 inches in length and a strip of leather measuring approximately 24.5” x .5”. Both the leather and metal gird the waist. According to the cost breakdown you submitted, the cost of the leather exceeds the cost of the metal components. The essential character of the belt is imparted by the leather. The applicable subheading for the style #12066028 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 of composition leather: belts and bandoliers with or without buckles. The 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division