The tariff classification of a belt from China.

NY H83481 July 31, 2001 CLA-2-39:RR:NC:3:353 H83481 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockway Blvd. Jamaica, NY 11422 RE: The tariff classification of a belt from China. Dear Mr. Sullivan: In your letter dated July 9, 2001, on behalf of Newport News Inc., you requested a tariff classification ruling. The National Import Specialist will retain the sample of the belt. The submitted sample, style S02-05-034 is a belt constructed of a non-woven fabric coated or covered on the outer surface with PVC cellular plastic material. The belt has steel snaps all the way around the belt and measures approximately 2” on width. Chapter 56 note 3(c)(5), states that “Plates, sheets or strip of cellular plastics…combined with felt or non-wovens, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The textile fabric backing for the belt is used merely for reinforcing purposes and the belt is therefore classified in Chapter 39. The applicable subheading for belt, style S02-05-034 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 (including gloves): Other: Other, Other.” 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division