The tariff classification of unfinished belts from China.

N236556 January 15, 2013 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. John Pellegrini 1345 Avenue of the Americas 7th Floor New York, NY 10105 RE: The tariff classification of unfinished belts from China. Dear Mr. Pellegrini: In your letter dated December 13, 2012, on behalf of your client, Randa Accessories, you requested a tariff classification ruling. The samples are being returned to you, as requested. The submitted samples are the strap portion of belts. The straps are composed of leather and measure 43” in length and 1.5" in width. Style A is rounded at the buckle end and pointed on the opposite end. Style B is identical to Style A except for the decorative stitching along each side and pointed end. Style C has in addition to the features of Strap A, five holes and the buckle end has been thinned. Style D is similar to Style C but includes stitching along each side and around the pointed end. You suggested classification 4205.0040, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with this classification. As per GRI 2 (a) "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." The applicable subheading for the incomplete belts will be 4203.30.0000, HTSUS, 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 be 2.7 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division