F87331 F8 Ruling Active

The tariff classification of a belt from China.

Issued June 13, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The sample will be returned to you as requested. The submitted sample is a belt composed of plastic sheeting with a polyester fabric overlay. The belt is approximately 1” wide with a metal buckle and eyelets. The plastic imparts the essential character to the belt; the polyester fabric overlay is considered mere embellishment.

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 F87331 June 13, 2000 CLA-2-39:RR:NC:3:353 F87331 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. 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 May 31, 2000, on behalf of Brod Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a belt composed of plastic sheeting with a polyester fabric overlay. The belt is approximately 1” wide with a metal buckle and eyelets. The plastic imparts the essential character to the belt; the polyester fabric overlay is considered mere embellishment. 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 rate of duty 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

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