CLA-2-42:OT:RR:NC:N3:348
Mr. Peter Carter
5110 Ridgefield Road #204
Bethesda, MD 20816
RE: The tariff classification of belts from Vietnam
Dear Mr. Carter,
In your letter dated July 21, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
Style B-305 is a fashion accessory belt composed of cotton and leather. The belt is approximately 37 ¼ inches in length and 1 ¼ inches in width and features an outer textile layer composed of 100% cotton and an inner layer of 100% leather. The leather portion girds the waist and imparts the essential character to the belt. The belt fastens with a brass buckle with stitched leather accents.
The applicable subheading for Style B-305 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division