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NY D80187


July 24, 1998

CLA-2-42:RR:NC:3:353 D80187

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.30.0000

Ms. Barbara Davis

Kuehne & Nagel, Inc.

Minneapolis Branch

917 Lone Oak Rd.

Eagan, Minnesota 55121

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

Dear Ms. Davis:

In your letter dated July 13, 1998, on behalf of JHT Imports d/b/a/ Lavin Co., you requested a tariff classification ruling.

The submitted sample is a man's leather belt, style NU4802. It is comprised of a leather strip, with a leather closure, and fitted with a buckle for fastening. The belt is decorated with depictions of fly-fishing hooks. The leather strip which serves as both the facade and the functional part of the belt is fastened to a woven cotton backing by means of a plain stitching process. The woven cotton backing serves to stiffen the leather, thus providing a more secure fit around the waist. The belt measures approximately 1 1/4 inches wide and the decorative leather strip measures 1 inch in width.

According to the GRIs, headings which refer to a particular material are deemed to include references to combinations of that material with other materials, e.g., leather with textiles. Pursuant to GRI 3(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.

Both the width of the leather portion of the belt and the decorative aspect of the leather, which is striking, contributes to the overall visual effect of the article. Therefore the essential character is imparted by the leather portion of the belt.

The applicable subheading for the men's belt, style NU4802 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 3.2% 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 212-466-5881.

Sincerely,


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