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HQ 085694


January 23, 1990

CLA-2 CO:R:C:G 085694 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.0010, 4203.30.0000

Steven S. Weiser, Esq.
Paul A. Horowitz, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: Women's Belt; Reconsideration of NYRL 842671

Dear Sirs:

This is in reply to your letter dated October 2, 1989, on behalf of Liz Claiborne Accessories, Inc., in which you requested a reconsideration of New York Ruling (NYR) 842671 dated July 17, 1989. A sample was submitted with your request.

FACTS:

The article in question is a women's black suede leather belt, style no. 2790, 36 inches in length by 2 5/8 inches in width. The belt is ornamented with a woven textile ribbon overlay which you state is made from 29 percent cotton, 22 percent rayon, 18 percent nylon and 31 percent metallic fibers. The backing is made from polyvinyl chloride. The belt weighs 182 grams of which 105 grams, or 57.6 percent, represents the weight of the leather.

In NYR 842671 we ruled that the belt should be classified in subheading 6217.10.0010, HTSUSA. The basis of this decision was that the textile component of the belt constituted the article's essential character. However, in your letter, you contend that it is the leather which imparts the article's essential character and, consequently, that the belt should have been classified in subheading 4203.30.0000, HTSUSA.

ISSUE:

Whether the article in question was properly classifiable in subheading 6217.10.0010, HTSUSA, or whether it should have been classified in subheading 4203.30.0000 or elsewhere in the HTSUSA.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA according to the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relevant section or chapter notes and, provided that the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

In the instant case, classification cannot be determined according to the terms of the headings. Heading 4203, HTSUSA, covers articles of apparel and clothing accessories, of leather or composition leather. Heading 6217, HTSUSA, covers other made up clothing accessories, parts of garments or of clothing accessories. Neither heading refers specifically to belts, but rather to accessories based on their constituent materials.

According to the GRIs, headings which refer to a particular material are deemed to include references to combinations of that material with other materials, e.g., leather with textiles. Pursuant to GRI 2(b), such goods are classified according to the principles of GRI 3.

When goods are, prima facie, classifiable in two or more headings, GRI 3 provides in pertinent part that:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. 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 items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more specific description of the goods.

(b) Mixtures, 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 classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The belt in question is made from leather in combination with textiles. The two headings under consideration, 4203 and 6217, HTSUSA, are equally specific in relation to the belt in that each refers to part only of the materials used to make the belt. Consequently, the belt cannot be classified by reference to GRI 3(a) and, therefore, GRI 3(b) requires that the article be classified by reference to its essential character.

The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. The Explanatory Note to GRI 3 states in relevant part that:

(VIII) The factor which determines essential character will vary as between different kinds of goods. It may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

Mary Brook Picken's, The Fashion Dictionary, at 19 (1973), defines "belt" as "a strap or band encircling the waist." As regards the belt in question, as indeed with the majority of belts, it is the leather which girds the waist and thus may be said to constitute the article known as a "belt." In this instance the leather is the sine qua non of the belt while the textile overlay is merely an embellishment, and thus to classify the belt as a made up clothing accessory of cotton would be misleading. Not only is the belt principally made from leather but, in addition, 71 percent of the textile overlay is made from fibers other than cotton.

In terms of bulk, the leather far surpasses the textile overlay. Moreover, the leather weighs substantially more than does the textile portion of the belt. Whereas the leather comprises some 58 percent of the belt's weight, textiles comprise less than 5 percent. Finally, while the textile overlay adds a significant decorative effect, the width of the leather is also striking and therefore contributes to the overall visual effect of the article. Consequently, it is Customs' view that the leather constitutes the essential character of the belt in question.

HOLDING:

The belt in question is classifiable in subheading 4203.30.0000, HTSUSA, under the provision for belts and bandoliers with or without buckles, and is dutiable at a rate of 5.3 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local

Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Pursuant to section 177.9 of the Customs Regulations (19 CFR 177.9), NYRL 842671 of July 17, 1989, is modified in conformity with the foregoing.

Sincerely,


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