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NY M84116




July 7, 2006

CLA-2-42:RR:NC:3:353 M84116

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.30.0000, 6217.10.9530, 6117.80.9540

Mr. Rob Casey
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of belts from Canada.

Dear Mr. Casey:

In your letter dated June 6, 2006, on behalf of Belgo Lux of Montreal, you requested a classification ruling. As requested the samples will be returned to you.

The submitted samples are Styles 32001, 32215, 32072 and 32234 Belts.

The Style 32001 features a metal buckle covered with PVC and is approximately 3 inches in width. You state that the belt is constructed of 50% PVC and 50% bovine leather. Examination reveals a thin layer of lustrous PVC covering a substantial layer of bovine leather that girds the waist. The leather imparts the essential character of the belt.

Style 32215 is approximately 4 inches in width and is constructed of woven elasticized 62% polyester, 38% rubber fabric. It features bovine leather tabs and a metal buckle.

Style 32072 is approximately 2 inches in width and features a leather covered metal buckle. It is constructed of bovine leather covered by a lace-like polyester fabric that is present merely for embellishment. The leather imparts the essential character of the belt.

Style 32234 is approximately ¾ of an inch in width and is secured by metal rings. It is constructed of a front portion of bovine leather and a back portion of knit 80% polyester, 20% elastodine fabric.

The Style 32234 belt is classifiable as a leather belt, heading 4204, and as a knit fabric belt, heading 6117. Both the leather and fabric gird the waist and neither imparts the essential character of the belt. Following General Rule of Interpretation (GRI) 3(c), the belt will be classified under the heading that appears last in numerical order in the Harmonized Tariff Schedule (HTS).

The applicable subheading for Styles 32001 and 32072 Belts 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 general duty rate will be 2.7 percent ad valorem.

The applicable subheading for the Style 32215 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: other: other, of man-made fiber. The general duty rate will be 14.6% ad valorem.

The applicable subheading for the Style 32234 Belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The general rate of duty will be 14.6 percent 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 http://www.usitc.gov/tata/hts/.

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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