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N160117 N1 Ruling Active

The tariff classification of a leather/suede wrap belt from Italy

Issued April 19, 2011 by U.S. Customs and Border Protection.

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N1 N160117 (April 19, 2011)

Tariff classification

HTS codes: 4203.30.0000

Headings: 4203

Product description

The submitted samples are being returned as requested. Item number 25287 is a fashion accessory belt which is available in two styles. One will be composed of calf hide leather with a polyester lining and the other is composed of suede. The leather belt measures 7’11” in length and the suede version measures 8’1” in length. Both belts are designed to be wrapped around the waist, pulled through a slit and tied.

CBP rationale

The applicable subheading for item number 25287 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.

Full text

N160117 April 19, 2011 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a leather/suede wrap belt from Italy Dear Ms. Watson: In your letter dated April 6, 2011, on behalf of Garnet Hill, you requested a tariff classification ruling. The submitted samples are being returned as requested. Item number 25287 is a fashion accessory belt which is available in two styles. One will be composed of calf hide leather with a polyester lining and the other is composed of suede. The leather belt measures 7’11” in length and the suede version measures 8’1” in length. Both belts are designed to be wrapped around the waist, pulled through a slit and tied. The applicable subheading for item number 25287 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

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