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A character has a wand of acid arrow.
His enemy has an item hanging from his belt.
Can the character target this item with the wand of acid arrow?
Acid arrow says Ranged touch attack. Since the item doesn't really have AC and is being carried, does this mean the ranged touch attack would be the enemies?
If so, the character makes a ranged touch attack v. the enemy and hardness and hitpoints then come into play, correct?
That would be a sunder maneuver, which is only possible with a melee attack. If you hit any part of the creature, including their equipment, you hit the creature. That's why when you shoot someone with an acid arrow, the creature takes damage, not their armor. We had a thread a short while ago with someone wanting to use disintegrate to target worn items as you are describing. There is also the matter that the spell doesn't have a target line, so you can't target worn items.
In the end, things like this are a GM call because it is not perfectly clear whether you can or not. Lots of people will interpret it differently. The above is my interpretation.