CLA-2-42:RR:NC:3:353 F81916
Mr. Alan Woodruff
Lerner New York
460 West 33rd Street
New York, NY 10001
RE: The tariff classification of leather belts from China.
Dear Mr. Woodruff :
In your letter dated January 13, 2000, you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you.
The submitted samples are Styles 9090, 1010 and 1110 belts. You state the belts are constructed of 90% leather and 10% polyvinyl chloride (PVC) and one side is coated with oil. The leather is pig split leather and the belts feature a 100% zinc buckle; the Style 1110 buckle is reversible. Examination reveals that the centers of the belts are composed of a thin fabric to which the leather/PVC is bonded.
The applicable subheading for the Styles 9090, 1010 and 1110 belts 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.
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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division