CLA-2-43:OT:RR:NC:N3:348
Mr. Jeffrey Victoria
Ann Taylor Inc.
7 Times Square, 11th floor
New York, New York 10036
RE: The tariff classification of a belt from India.
Dear Mr. Victoria:
In your letter dated April 23, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested.
Style 315969 is a fashion accessory belt. It is composed of polyurethane with a top layer of calf hair that has been printed with a leopard pattern. The belt features a metal buckle closure and measures approximately 39¼ inches in length and a ½ inch in width.
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 Style 315969 will be 4303.10.0060, (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,
Thomas J. Russo
Director
National Commodity Specialist Division