The tariff classification of belts from China.

N251118 April 1, 2014 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Mr. John Pellegrini McGuireWoods LLP 1345 Avenue of the Americas 7th Floor New York, NY 10105 RE: The tariff classification of belts from China. Dear Mr. Pellegrini: In your letter dated February 28, 2014, on behalf of your client Randa ACC Leather Goods LCC, you requested a tariff classification ruling. The samples will be returned to you, as requested. Style 11LV02TR is a fashion accessory belt. It is constructed of a layer of polyurethane coating and a layer of split leather. The belt features a metal buckle closure and measures approximately 42 inches in length and 1¼ inches in width. It is the split leather that girds the waist and provides the essential character of the belt. Style 11LV1280 is a fashion accessory belt. It is constructed of a layer of polyurethane coating and a layer of split leather. The belt features a metal buckle closure and measures approximately 39 inches in length and 1¼ inches in width. It is the split leather that girds the waist and provides the essential character of the belt. Style 11PL0161 is a fashion accessory belt. It is constructed of a layer of polyurethane coating, a layer of composition leather, and a layer of split leather. The belt features a metal buckle closure and measures approximately 36 inches in length and 1¼ inches in width. It is the composition leather that girds the waist and provides the essential character of the belt. Style 11PL0167 is a fashion accessory belt. It is constructed of a layer of polyurethane coating a layer of textile, and a layer of split leather. The belt features a metal buckle closure and measures approximately 39 inches in length and 1¼ inches in width. It is the composition leather that girds the waist and provides the essential character of the belt. The applicable subheading for Styles 11LV02TR, 11LV1280, 11PL0161, 11PL0167 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 via email at RosemarieCasey.Hayward@ cpb.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division