The tariff classification of two girls’ belts from China

N152903 April 1, 2011 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Erin Deely Blue Star Imports, L.P. 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of two girls’ belts from China Dear Ms. Deely: In your letter dated March 8, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style #7453 is a fashion accessory belt. It is composed of 70% leather and 30% polyurethane. It measures approximately 36 ¾” in length and ½” in width and features a glitter-type design and metal buckle closure. Style #7454 is a fashion accessory belt. It is composed of 50% leather, 25% polyester and 25% polyurethane. It measures approximately 36 ¾” in length and ½” in width and features a leopard print and metal buckle closure. The applicable subheading for styles 7453 and 7454 will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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, Robert B. Swierupski Director National Commodity Specialist Division