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NY N014259




August 1, 2007

CLA-2-42:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.30.0000

Mr. Michael Lambert
Limited brands
Two Limited Parkway
Columbus, Ohio 43230

RE: The tariff classification of a belt from China.

Dear Mr. Lambert:

In your letter dated July 12, 2007, on behalf of Lerner New York Inc., DBA New York & Company, you requested a tariff classification ruling. The sample will be returned to you.

The submitted sample, Style 1098 is a belt with a metal buckle that is constructed of an outer surface of polyurethane with “crocodile” embossing, over a middle layer of bonded cow leather and a backing of pig leather. The leather girds the waist and imparts the essential character of the belt.

The applicable subheading for belt, Style 1098 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 composition leather: Belts and bandoliers with or without buckles." The rate of duty will be 2.7% 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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