The tariff classification of a belt from India

N162670 May 19, 2011 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Laurie Lewis Liz Caliborne Inc. HQ2, 7th Floor One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a belt from India Dear Ms. Lewis: In your letter dated April 19, 2011, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. Style DKNY-BURUR621 (Suzani Belt) is a fashion accessory belt composed of cotton, polyester and leather. The belt is approximately 39 inches in length and 2 ¾ inches in width and features an outer textile layer composed of 100% cotton with polyester embroidery and an inner layer of 100% leather. The leather portion girds the waist and imparts the essential character to the belt. The belt fastens with a double buckle with stitched leather accents. The applicable subheading for style DKNY-BURUR621 (Suzani Belt) 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