The tariff classification of belts from China.

N237519 February 15, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Jeffrey Victoria Ann Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of belts from China. Dear Mr. Victoria: In your letter dated January 15, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 308196 is a fashion accessory belt. It is composed of polyvinyl chloride belt with an 85% polyester 15% nylon woven textile overlay. The belt measures 41 inches in length and ¾ inches wide and features a metal buckle. Style 308194 is a fashion accessory belt. It is composed of polyvinyl chloride belt with a 100% polyester woven textile overlay. The belt measures approximately 36 inches in length and ¾ inches wide and features a metal buckle. The plastic portion of the each belt girds the waist and constitutes the essential character. The applicable subheading for Styles 308196 and 308194 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories(including gloves, mittens and mitts): other: other: other. The rate of duty is 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 classification, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division