L88417 L8 Ruling Active

The tariff classification of a plastic belt buckle from China

Issued November 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

It is approximately 2 ½ inches in width and 1 ¾ inches to 2 inches in height in a roughly rectangular shape that expands outward at each end. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the plastic belt buckle will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…other.

Full text

NY L88417 November 2, 2005 CLA-2-39:RR:NC:N2:221 L88417 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Carol Krupskas KAT Import Brokers Airport Industrial Office Park, Bldg. B4A Valley Stream, NY 11581 RE: The tariff classification of a plastic belt buckle from China Dear Ms. Krupskas: In your letter dated October 24, 2005, on behalf of Horizon Group USA Inc., you requested a tariff classification ruling. The sample submitted with your request is a plastic belt buckle. It is approximately 2 ½ inches in width and 1 ¾ inches to 2 inches in height in a roughly rectangular shape that expands outward at each end. The sample is being returned as you requested. The applicable subheading for the plastic belt buckle will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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