The tariff classification of belts from Italy

NY R03171 February 7, 2006 CLA-2-42:RR:NC:N3:353 R03171 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. Reggie Lee Eakin Tumi Inc. 2501 Matthews Industrial Circle, Suite 1 P.O. Box 404 Vidalia, GA 30474 RE: The tariff classification of belts from Italy Dear Mr. Eakin: In your letter dated January 26, 2006 you requested a tariff classification ruling. The submitted picture is that of wearing apparel belts. You state that Styles 14920, 14912 and 14901 are belts made of leather with a ballistic nylon fabric panel sewn on the outer surface. The leather portion of the belts gird the waist. The leather portion of the belts imparts the essential character. The applicable subheading for the Styles 14920, 14912 and 14901 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 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