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NY K80416

November 10, 2003

CLA-2-62:RR:NC:3:353 K80416


TARIFF NO.: 3926.20.9050

Ms. Vassana Palivan
G. Hensler & Company
333 Bryant Street
San Francisco, CA 94107

RE: The tariff classification of plastic belt from China.

Dear Ms. Palivan:

In your letter dated October 27, 2003, on behalf of Target Belt you requested a classification ruling.

Your submitted sample, Style GH6522 is a belt with a 100% polyester woven fabric outside, the middle is made of leather with PVC backing and a metal buckle. The belt measures approximately 38 inches long and 3/4 inches wide.

The belt is composed of three components polyester, leather and PVC. The PVC is the heaviest of the three components and is the material that girds the waist. The PVC imparts the essential character of the belt. We agree with you that belt is best classifiable in Chapter 39, HTS.

The applicable subheading for Style GH6522 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 duty rate will be 5% ad valorem.

Style GH6522 is not subject to quota or the requirement of a visa.

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.


Robert B. Swierupski

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