The tariff classification of a drink belt and harness from China

N097124 March 29, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a drink belt and harness from China Dear Ms. Tsiavos: In your letter dated March 8, 2010, you requested a tariff classification ruling. The sample submitted with your request is identified as a Tequila Dude Drink Belt and Harness, item 94017. The belt is a beverage holder designed to be worn around the waist. It is made with two holster type pockets that can be used to hold bottles of liquor or other beverages. The harness consists of two straps intended to be worn across the chest in the same manner as bandoliers. Each of these straps has six loops - three on the front and three on the back - that can hold shot glasses. Eight plastic shot glasses are included with the set. The belt and harness are constructed of cellular plastic sheeting backed with a uniformly dyed plain knit fabric for mere reinforcement. This construction is considered to be of plastics for tariff classification purposes. The applicable subheading for the drink belt and harness set with shot glasses will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division