A80787 A8 Ruling Active

The tariff classification of leather belts and wallets from Mexico.

Issued March 12, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.31.6000, 4203.30.0000

Headings: 4203, 4202

Product description

The applicable subheading for the leather 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 free.

CBP rationale

The applicable subheading for the leather 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 applicable subheading for the men's leather wallets will be 4202.31.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather , or composition leather or of patent leather, other.

Full text

NY A80787 March 12, 1996 CLA-2-42:RR:NC:5:353 A80787 CATEGORY: Classification TARIFF NO.: 4203.30.0000, 4202.31.6000 Mr. Fernando Hernandez Leather Ranch P.O. Box 4762 Old San Juan Station San Juan, Puerto Rico 00902-4762 RE: The tariff classification of leather belts and wallets from Mexico. Dear Mr. Hernandez: In your undated letter received in this office February 26, 1996, you requested a tariff classification ruling. The photographs submitted are what is stated to be 100% cow hide leather belts and 100% cow hide men's trifold wallets. The applicable subheading for the leather 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 free. The applicable subheading for the men's leather wallets will be 4202.31.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather , or composition leather or of patent leather, other. The rate of duty will be 8 percent ad valorem. In reference to the ladies wallets, your inquiry does not provides enough information for us to give a classification ruling on the lady's wallets. Your request for a classification ruling should include actual samples as being imported. 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 Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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