The tariff classification of an accessory from Italy

N316044 December 10, 2020 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Jacqueline Garcia Manolo Blahnik America 15714 Greyrock Dr Shady Hills, Florida 34610 RE: The tariff classification of an accessory from Italy Dear Ms. Garcia In your original letter dated July 15, 2020, and resubmission, dated Novermber 23, 2020 providing additional information, you requested a tariff classification ruling. A sample of the accessory and its materials were provided and will be retained by this office. The submitted sample, Style Hangisi Belt, is a satin belt with a decorative buckle. The belt is constructed of a top layer of 68% viscose rayon 32% silk woven fabric, a middle layer of bonded leather fibers, and a bottom layer of calf leather. The middle and bottom leather layers gird the waist and impart the essential character to the belt. The belt measures 38.5” in length and 1.5” in width and featurs a removable square crystal buckle. The applicable subheading for Style Hangisi 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 rate of duty 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 the World Wide Web at https://hts.usitc.gov/current. 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 email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division