The tariff classification of a leather belt from Canada.

NY R02808 December 5, 2005 CLA-2-42:RR:NC:N3:353 R02808 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. Loren William Frizzle Landes Canada Inc. 400 St. Valier St. Granby, Quebec Canada J2G7Y4 RE: The tariff classification of a leather belt from Canada. Dear Mr. Frizzle: In your letter dated November 8, 2005 you requested a tariff classification ruling. The picture submitted is a ladies belt made of leather strands with chain and a large decorative buckle. The leather imparts the essential character of the item. The applicable subheading for the belt will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: belts and bandoliers with or without buckles. The general 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division