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NY M80509




March 10, 2006

CLA-2-39:RR:NC:3:353 M80509

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Ms. Tamara K. Bryant
Tandy Brands Accessories, Inc.
Women’s Division/ADG
3631 W. Davis, Ste A
Dallas, TX 75211

RE: The tariff classification of belts from China.

Dear Ms. Bryant:

In your letter dated February 10, 2006, you requested a classification ruling.

The submitted samples are Styles CHC-K1455 and TR-4272 Girl’s Belts. Both belts are constructed of cellular PVC plastic covered with a 100% polyester fabric overlay, measure approximately 30 inches long and 1 inch wide, and have metal buckles. Style CHC-K1455 features decorative cutouts, metal hearts and rhinestones. Style TR-4272 features decorative metal grommets.

The plastic portion of the belt girds the waist and thus constitutes the article known as a belt. The textile overlay is merely an embellishment. The plastic portion constitutes the essential character of the belt.

The applicable subheading for the Styles CHC-K1455 and TR-4272 Girl’s Belts 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: other: other, other. The rate of duty will be 5 percent 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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