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The tariff classification of a belt from China.
Issued January 7, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H85966 (January 7, 2002)
Tariff classification
HTS codes: 4203.30.0000
Headings: 4203
GRI rules applied: GRI 3(a), GRI 3(c)
Product description
The submitted sample is a belt composed of three layers of material. The outer most layer is 100% cotton denim fabric, middle layer leather and third layer plastic material. The belt is approximately 1 ¼” wide with metal buckle and grommets. The cotton fabric is an overlay. The plastic and leather portion girds the waist and will determine the classification of the belt. The plastic (Chapter 39) and leather (Chapter 42) are of equal importance to the construction of the belt. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order, therefore the belt will be classified according to the leather portion.
CBP rationale
The applicable subheading for the belt 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 composition leather: Belts and bandoliers with or without buckles.
Full text
NY H85966 January 7, 2002 CLA-2-42:RR:NC:3:353 H85966 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. L.K. Trehan Cargo Link Freight, Inc. Bldg. #67, JFK Int’l. Airport Jamaica, NY 11430 RE: The tariff classification of a belt from China. Dear Mr. Trehan: In your letter dated December 3, 2001 you requested a tariff classification ruling. The submitted sample is a belt composed of three layers of material. The outer most layer is 100% cotton denim fabric, middle layer leather and third layer plastic material. The belt is approximately 1 ¼” wide with metal buckle and grommets. The cotton fabric is an overlay. The plastic and leather portion girds the waist and will determine the classification of the belt. The plastic (Chapter 39) and leather (Chapter 42) are of equal importance to the construction of the belt. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order, therefore the belt will be classified according to the leather portion. The applicable subheading for the belt 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 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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