3926.90.60.90 - Other

This HTS category, 3926.90.60.90, encompasses a broad range of plastic articles that do not fit into more specific classifications within headings 3901 to 3914, and are not otherwise specifically enumerated. It serves as a residual category for "other" articles of plastic, meaning items that are not explicitly listed under other HTS codes within Chapter 39.

Within the broader heading for "Other articles of plastics and articles of other materials of headings 3901 to 3914," this specific subheading distinguishes itself from its sibling, 3926.90.60.10 (Synchronous belts). While synchronous belts are characterized by their specific tooth design for positive engagement in power transmission, this category covers other types of belting and belts made of plastic, intended for use in machinery. This would include, but not be limited to, V-belts, flat belts, and conveyor belts where the primary function is power transmission or material handling within a mechanical system, and which lack the defining toothed profile of synchronous belts.

As a leaf node, this category does not have further subcategories. Therefore, the classification criteria for items falling under 3926.90.60.90 primarily rely on their composition (primarily plastic), their intended use (machinery belting or belts), and the exclusion from more specific tariff provisions. Importers and exporters should carefully consider the specific design and function of the plastic belts to ensure accurate classification, differentiating them from specialized belts like synchronous belts.