The tariff classification of a fashion accessory belt with pouch from China

N152580 March 28, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Chiu-Chou Lee Chiu-Chou Lee, CHB 8717 Aviation Blvd. Inglewood, CA 90301 RE: The tariff classification of a fashion accessory belt with pouch from China Dear Mr. Lee: In your letter dated March 3, 2011, on behalf of your client Linea Pelle, Inc., you requested a tariff classification ruling. The fashion accessory belt with pouch is composed of 100% polyurethane. It measures approximately 48 ½ inches in length and 1 ¾ inches in width. The pouch portion measures approximately 6 ½ inches by 2 ¾ inches. The belt fastens by means of a metal oval loop on the pouch edge, through which the leather strap fits. The applicable subheading for the fashion accessory belt with pouch will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), 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, mittens and mitts): other: other, other. The rate of duty will be 5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division