The tariff classification of a men’s belt from China

N291699 November 8, 2017 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.30.0000 Ms. Debra Dudzinski GBG Accessories Group, LLC 4620 Grandover Pwky Greensboro, NC 27407 RE: The tariff classification of a men’s belt from China Dear Ms. Dudzinski, In your letter dated November 1, 2017, you requested a tariff classification ruling. The submitted sample, Style 75518C, is a men’s belt. The belt is approximately 42 inches in length and 1 ¼ inches in width. Style 75518C is constructed of an outer layer of polyurethane plastic, a middle layer of bonded leather fibers and a bottom layer of split cowhide leather. The sample submitted did not contain a buckle or belt loop. However, the illustration included in your request does contains these features. Style 75518C is constructed of multiple components that are prima facie classifiable in different headings, i.e., leather, PU and metal. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3(b) requires that the article be classified by reference to its essential character. Customs and Border Protection has (CBP) previously ruled that the essential character is determined by the component that girds the waist. Consequently, the leather girds the waist and thus constitutes the essential character of the belt. The applicable subheading for Style 75518C 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division