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NY L84204




May 11, 2005

CLA-2-42:RR:NC:3:353 L84204

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.30.0000; 3926.20.9050

Ms. Martha DeCastro
McNaughton Apparel Group Inc.
45 Fernwood Avenue
Edison, NJ 08837

RE: The tariff classification of leather and plastic belts from China.

Dear Ms. DeCastro:

In your letter dated April 15, 2005 you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted six samples under five style numbers. Style GBLT 33 is a reconstituted leather ladies belt measuring approximately 36 inches long and 1½ inches wide. The belt features a metal buckle and is embossed with rhinestones.

Style GBLT 32 is a cellular PVC plastic belt measuring approximately 38 inches long and 1½ inches wide. The belt is covered with a 100% polyester fabric overlay. The plastic portion of the belt girds the waist and thus constitutes the article known as a belt. The textile overlay is merely an embellishment. The plastic portion constitutes the essential character of the belt. The belt is covered in either a zebra or a leopard pattern, has a metal buckle and is embossed with rhinestones. You gave us a sample of the zebra and leopard patterns.

Style GBLT 38 is a cellular PVC plastic belt measuring approximately 38 inches long and ¼ inches wide. The belt has metal alloy connectors between double strips of PVC. The plastic portion constitutes the essential character of the belt. The belt has a metal buckle.

Style GBLT 35 is a cellular PVC plastic belt measuring approximately 38 inches long and 1½ inches wide. The belt has double metal grommets, a chain plastic edging and a metal buckle.

Style GBLT 37 is a cellular PVC plastic belt measuring approximately 38 inches long and 1½ inches wide. The belt has metal grommets and a metal buckle.

The applicable subheading for style GBLT 33 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.

The applicable subheading for style GBLT 32, GBLT 38, GBLT 35 and GBLT 37 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories: other: other, other. The rate of duty will be 5 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.

Sincerely,

Robert B. Swierupski
Director,

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