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NY K86424

June 25, 2004
CLA-2-39:RR:NC:3:353 K86424


TARIFF NO.: 3926.20.9050

Mr. Robert P. Kenneally
FedEx Trade Networks
150 Eastern Avenue
Chelsea, MA 02150

RE: The tariff classification of a Wrestling Championship Belt from China.

Dear Mr. Kenneally:

In your letter dated June 01, 2004, on behalf of Figures Toy Company, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample is an Item # 53734 Tag Team Championship Replica Belt. You state that the belt is constructed of PVC simulated leather with affixed metal medallions. The belt comes in a fitted fabric case with a zipper.

You propose classification under subheading 8306.29.0000 as other ornaments of base metal. However, the metal is mere decoration on the belt, the PVC simulated leather gives the belt its form and structure. In addition, descriptive literature states that the replica is “Molded directly from the original belt. It is the same thickness and length as the original belt and measures 4 feet 4 inches in lengthIt is fastened by 8 snaps on each side. Fits up to a 44 inch waist.”

The applicable subheading for the Item # 53734 Tag Team Championship Replica Belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of apparel and clothing accessories of plastics. 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.


Robert B. Swierupski

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