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NY K83600

March 15, 2004
CLA-2-42:RR:NC:3:353 K83600


TARIFF NO. 4203.30.0000

Newport News, Inc.
Ms. Maria E. Julia
711 Third Ave.
New York, NY 10017

RE: The tariff classification of a leather belt from India.

Dear Ms. Julia:

In your letter dated February 20, 2004 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style S04-05-013 Sahara belt, is a ladies belt made of 100% cow split suede leather with a cellular plastic material lining. The belt is approximately 3” wide with two buckles that are steel coated with pewter. The leather girds the waist and is the visible portion of the belt. In accordance with GRI 3(b), the leather portion imparts the essential character of the belt.

The applicable subheading for the leather belt with fabric overlay will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or composition leather: Belts and bandoliers with or without buckles.” The rate of duty will be 2.7% ad valorem.

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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