The tariff classification of leather belts from Spain.

N256169 September 4, 2014 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of leather belts from Spain. Dear Ms. Cumins: In your letter dated August 7, 2014, on behalf of your client, Louis Vuitton North America, you requested a tariff classification ruling. The submitted samples will be returned. Style M9608T is a fashion accessory belt. It is constructed of a layer of polyvinyl chloride (PVC) coating, a middle layer of leather and a layer of split leather on the inner side of the belt. The belt features a metal buckle closure and measures approximately 44 inches in length and 1 ½” inches in width. Style M9821T is a fashion accessory belt. It is constructed of a layer of PVC coating, a middle layer of split leather and a layer of calf leather. The belt features a metal buckle closure and measures approximately 45 inches in length and 1 ½” inches in width. The belt is reversible. For both styles, it is the leather that girds the waist that provides the essential character of the belt. The applicable subheading for Styles M9608T and M9821T 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 the 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 via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division