CLA-2-43:OT:RR:NC:N3:348
Ms. Nicole Watson
Cornerstone Brands, Inc.
5568 West Chester Road
West Chester, Ohio 45069
RE: The tariff classification of a calf hair belt from Italy
Dear Ms. Watson:
In your letter dated April 6, 2011, on behalf of Garnet Hill, you requested a tariff classification ruling. The sample is being returned as requested.
Item number 25286 is a fashion accessory belt. It measures approximately ¾” in width and 41 ¾” in length and features a buckle closure. The top layer is calf hair that has been printed with a leopard pattern. The inner layer is composed of leather.
Note 4 to Chapter 43, Harmonized Tariff Schedule of the United States (HTSUS), sets forth the meaning of articles of furskin for the purposes of Chapter 43. It states:
Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be.
The applicable subheading for the item number 25286 will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories, other. The rate of duty will be 4% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division