The tariff classification of a textile and plastic belt from China.

NY H89172 April 2, 2002 CLA-2-39:RR:NC:3:353 H89172 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a textile and plastic belt from China. Dear Ms. Balice: In your letter dated March 8, 2002, you requested a tariff classification ruling. The submitted sample is a Style 36801 Belt. You state that the belt is constructed of woven fabric and vinyl laminated together. The fabric and vinyl plastic materials are separately cut to shape and then laminated together. Then the holes, belt loop, buckle and imitation gemstones are added. Based on the above description, the fabric is merely an embellishment, and the vinyl plastic material imparts the essential character of the belt. The applicable subheading for the Style 36801 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…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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division