F85317 F8 Ruling Active

The tariff classification of a belt from China.

Issued April 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The submitted sample is a belt composed of vinyl with an overlay of knit fabric with an animal design. The belt also features a belt metal hook and buckle. The fabric comprises 8 and the plastic 92% of the weight of the belt. The fabric overlay is merely a decorative effect and the plastic material imparts the essential character of the belt.

CBP rationale

The applicable subheading for the belt 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 (including gloves): Other: Other, Other.

Full text

NY F85317 April 18, 2000 CLA-2-62:RR:NC:3:353 F85317 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Richard Tinelli Mastercargo Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a belt from China. Dear Mr. Tinelli: In your letter dated April 4, 2000, on behalf of M.Y. Accessories Inc., you requested a classification ruling. The submitted sample is a belt composed of vinyl with an overlay of knit fabric with an animal design. The belt also features a belt metal hook and buckle. The fabric comprises 8 and the plastic 92% of the weight of the belt. The fabric overlay is merely a decorative effect and the plastic material imparts the essential character of the belt. The applicable subheading for the belt 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 (including gloves): Other: Other, Other.” The duty rate will be 5% 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →