&&According to the information and sample submitted, this product, referred to as a Ladies Belt # 405575, is assembled from multiple layers of different materials. The outer surface consists of a linen portion with cow leather strips. Affixed to each end of the belt are two (2) long cow leather straps. The back material is made of polyurethane. Bonded leather is used as a filler for the inside material. This belt has no buckle or perforated holes.

&&The submitted belt is considered a composite good, and no other notes provide any guidance for the goods as a whole in order to apply General Interpretative Rule (GIR) 1. Therefore, subsequent GIRs must be examined.&&&&GIR 2(b) states “Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The Classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3”. As the product is composed of materials classifiable under two or more headings, GIR 3 is applied.&&&&Based on the composition, the headings that are relevant to the belt are articles of apparel and clothing accessories of heading 39.26 (plastics), heading 42.03 (leather), and heading 53.09 (linen). As each heading refers to part only of the materials that make up the belt, GIR 3(a) cannot apply, and thus, GIR 3(b) comes into play.&&&&In accordance with GIR 3(b), “composite goods consisting of different materials or made up of different components, which cannot be classified by reference to Rule 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”. Furthermore, the Explanatory Notes to GIR 3(b) states that “The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods”.&&&&In the present case, the leather provides the essential character of this belt. Both its weight and role within the structure and style of the belt are the determining factors. Therefore, the submitted belt is considered an article of leather of heading 42.03.&&