The tariff classification of a belt from China.

NY L82217 February 16, 2005 CLA-2-39:RR:NC:3:353 L82217 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Julie van Doorn Landes 400 St-Valier St. Granby, Quebec J2G 7Y4 RE: The tariff classification of a belt from China. Dear Ms. Doorn: In your letter dated January 17, 2005 you requested a tariff classification ruling. The submitted sample is a ladies belt composed of textile coated with cellular plastic material. The belt has four thin pieces of material with a flower at the closure.  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 ladies 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 ladies belt 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 to3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5 percent 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