The tariff classification of a belt from India.

N238807 March 21, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Jeffrey Victoria Ann Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a belt from India. Dear Mr. Victoria: In your letter dated February 21, 2013, you requested a tariff classification ruling. The sample is being returned to you as requested. Style 308339 is a fashion accessory belt. It is composed of polyvinyl chloride and polyurethane with a polypropylene woven textile overlay. The belt measures approximately 40 inches in length and ½ inches wide and features a metal buckle. You suggested that the item could be classified in either subheading 3926.20.9050 or 6217.10.9530, Harmonized Tariff Schedule of the United States, (HTSUS). The plastic portion of the belt girds the waist and thus constitutes the article known as a belt. The textile overlay is merely an embellishment. The plastic portion constitutes the essential character of the belt. The applicable subheading for Style 308339 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division