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HQ 083316


March 6, 1989

CLA-2 CO:R:C:G 083316 SM

CATEGORY: CLASSIFICATION

TARIFF NO.: HTSUS 6204

Mr. Gary Zakarin
LeeVic
140 58th Street
Brooklyn, NY 11220

RE: Tariff classification of trousers and belts

Dear Mr. Zakarin:

Your letter of January 3 concerns the classification of nontextile belts imported into the United States together with textile garments.

FACTS:

Two samples were submitted, each a pair of women's trousers with four loops carrying a nontextile belt. No in- formation is provided as to the country of origin of the trousers or the composite materials of either the trousers or the belts. You state that the belts will be produced in the Dominican Republic. You also state that belts are provided for under subheading 4203.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision allowing duty free treatment for qualifying articles under the Carib- bean Basin Economic Recovery Act, and that the belts should therefore be separately classified and admitted duty free. Since this provision refers to leather belts, we assume that those you plan to import are of leather.

ISSUE:

How are the trousers and belts classified?

LAW AND ANALYSIS:

Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section and chapter notes. After that, if the headings or notes do not require otherwise, classification is in accordance with the remaining GRI's.

Heading 6204, HTSUSA, provides for women's trousers. Heading 4203, HTSUSA, provides for articles of apparel and clothing accessories of leather or composition leather. No single heading provides for both the trousers and leather belts. Classification cannot be determined under GRI 1.

GRI 2(a), concerning incomplete or unassembled articles, does not apply in this case.

GRI 2(b) provides that goods consisting of more than one material or substance and appearing to be classifiable under more than one heading, such as the trousers and belts in ques- tion here, must be classified according to GRI 3.

GRI 3(a) provides that the more specific heading is to be preferred. However, when "two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods . . . ." In this case different headings each refer to part only of the goods to be classified. Thus classification cannot be determined according to which heading is more specific.

GRI 3(b) provides that "[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classi- fied as if they consisted of the material or component which gives them their essential character . . . ."

The Explanatory Notes, the official interpretation of the HTSUSA at the international level, for GRI 3(b) provide interpretation of the terms essential character and goods put up in sets for retail sale.

The Explanatory Notes state that goods put up in sets for retail sale are those that:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings . . .;

(b) consist of products or articles put up together to meet a particular need or carry out a spe- cific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking . . . .

In this case the goods to be classified consist of a textile garment and a leather belt prima facie classifiable in dif- ferent headings. These articles are put up together to pro- vide a coordinated outfit of trousers and belt in the same style. They are stated to be imported together; we assume that they are ready for direct sale without repacking.

The Explanatory Notes state further that the factor determining essential character will vary with different kinds of goods. It may be "the nature of the material or component, its bulk, quantity, weight or value, or . . . the role of a constituent material in relation to the use of the goods." With regard to both styles under consideration here, as in virtually every instance involving belt and garment combina- tions, it is the garments that provide the essential charac- ter. The belts are merely accessories to the garment and, barring exceptional circumstances, are not the main reason for the existence of the combination or the primary motivating factor governing the purchase of the two articles.

Contrary to the statements in your letter, neither the CBERA program nor the HTSUSA are part of the Customs Regula- tions promulgated by the Customs Service. Rather they are statutes that the Customs Service must enforce as written. Classification under the HTSUSA must, by law, be determined according to the GRI's. Eligibility for CBERA treatment depends in part on classification of the imported merchandise under a CBERA-eligible tariff provision. Having determined that as a matter of law merchandise is classified under a particular provision, Customs has no discretion to alter the rate of duty applicable to that provision.

HOLDING:

The trousers and belts are classified under heading 6204, HTSUSA, a provision including women's trousers of textile materials, not knitted or crocheted; the exact subheading and textile category will depend on the textile material of which the trousers are in chief weight.

Because of the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the textile restraint categories, you should contact your local Customs office before importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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