The tariff classification of a belt from Vietnam.

N194342 December 9, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Lisa DeFelice Parigi Enterprises-Hartstrings LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a belt from Vietnam. Dear Ms. DeFelice: In your letter dated November 22, 2011, you requested a tariff classification ruling. The submitted sample, Style M9586, is a fashion accessory braided belt. It is composed of 100% polyurethane. It measures approximately 28 inches length and 3/4 inches wide. It features a metal prong and a polyurethane closure. The applicable subheading for Style M9586 will be 3926.20.9050, HTSUS, 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, mittens and mitts): other: other, other. The rate of duty will be 5% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division