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The tariff classification of belts from China.
Issued March 10, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F83863 (March 10, 2000)
Tariff classification
HTS codes: 4203.30.0000
Headings: 4203
Product description
A separate ruling will be issued for styles 1400 and 2600. The submitted samples are Styles 3100, 3200, 3500 and 8000 belts. All are composed of a combination of bonded leather, genuine pig skin leather and polyvinyl chloride (PVC) foam filler. The belt straps are 87.5% bonded leather and pig leather, and 12.5% PVC foam filler. The belts feature metal buckles and a thin PVC plastic coating on the outer leather. The bonded leather and pig leather imparts the essential character of the belts.
CBP rationale
The applicable subheading for the Styles 3100, 3200, 3500 and 8000 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.
Full text
NY F83863 March 10, 2000 CLA-2-42:RR:NC:3:353 F83863 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. Alan Woodruff Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of belts from China. Dear Mr. Woodruff : In your letter dated February 29, 2000 you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you. A separate ruling will be issued for styles 1400 and 2600. The submitted samples are Styles 3100, 3200, 3500 and 8000 belts. All are composed of a combination of bonded leather, genuine pig skin leather and polyvinyl chloride (PVC) foam filler. The belt straps are 87.5% bonded leather and pig leather, and 12.5% PVC foam filler. The belts feature metal buckles and a thin PVC plastic coating on the outer leather. The bonded leather and pig leather imparts the essential character of the belts. The applicable subheading for the Styles 3100, 3200, 3500 and 8000 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
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