The tariff classification of a belt from Canada.

NY K80039 October 27, 2003 CLA-2-39:RR:NC:3:353 K80039 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Susan Shibish Weekenders Int’l. 75 Frontenac Dr. Markham, ON Canada L3R 6H2 RE: The tariff classification of a belt from Canada. Dear Ms. Shibish: In your letter dated October 21, 2003, on behalf of Weekenders USA, Inc., you requested a tariff classification ruling. The submitted sample is a belt made of an outer shell of knit 50% cotton/ 50% polyester fabric, and a backing of cellular PVC with a polyester/rayon backing. The PVC with fabric backing girds the waist. The cellular PVC with fabric backing imparts the essential character. The belt is approximately ¾” wide with a plastic buckle. Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).” The textile fabric backing for the belt is used merely for reinforcing the cellular plastic. Therefore, the belt is considered made of plastic material of Chapter 39. The applicable subheading for the belt will be 3926.20.9050, 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. The duty rate 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division