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NY R02798

November 28, 2005

CLA-2-42:RR:NC:3:353 R02798


TARIFF NO.: 4203.30.0000

Ms. Blanca Graves
Fossil USA
10615 Sanden Dr.
Dallas, TX 75238

RE: The tariff classification of a leather and metal belt from China.

Dear Ms. Graves:

In your letter, received in this office on November 7, 2005, you requested a tariff classification ruling. Electronic information was supplied that pictured the item.

The item is a Style SR-555 Heart Leather PC Chain Belt constructed of leather and metal. The leather is in the shape of hearts that are linked by means of metal link and chain. A dog leash style metal chain forms the closure and the hearts each feature two rhinestones.

The leather hearts provide a significant decorative effect and are of greater value than the metal link and chain. The leather imparts the essential character of the belt.

The applicable subheading for the Style SR-555 Heart Leather PC Chain Belt 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 of composition leather: belts and bandoliers with or without buckles. The rate of duty will be 2.7 percent 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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