HQ 0085771 - Belts - United States International Trade Commision Rulings

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HQ 085771

February 16, 1990

CLA-2 CO:R:C:G 085771 TLS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.00

Mr. Edward N. Glad
Glad & Ferguson
606 South Olive Street Suite 1420
Los Angeles, California 90014

RE: Belts

Dear Mr. Glad:

You request a ruling on the proper classification of certain belts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter dated October 2, 1989 has been submitted to this office for a reply.

FACTS:

The two belts submitted for classification consist of a buckle, leather backs attached to the buckle, and an elastic strip attached to the leather backs to form the belt in each case. The buckle is ornamental in nature while the leather backs and elastic serve to support the buckle and give the belt its shape. The buckle is made of zinc casting. The elastic has a value of $.25 compared to the total cost of the belt, which is $1.80.

ISSUE:

Under which of the following HTSUSA headings are the zinc- buckled belts properly classifiable:

7907, HTSUSA, covering other articles of zinc;

6217, HTSUSA, covering other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI) govern the classification of articles under the HTS. GRI 1 requires that classification be determined according to the terms of the headings and relative section or chapter notes. Heading 7907 covers other articles of zinc not listed elsewhere under the HTS. It is undeniable that the belts have buckles made of zinc and you have stated that they are in chief value of zinc. Thus, we could consider these belts to be articles of zinc. We cannot end our analysis there, however. Before concluding that the belts should be classified under heading 7907, we must determine if there is a more specific HTS provision.

Heading 6217 covers other clothing accessories not provided for elsewhere under HTS. It is without question that belts are generally considered to be clothing accessories. These belts are not specifically covered anywhere else under the Harmonized System. We have additional guidance to follow in this case. The Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35127, 35128 (August 23, 1989). Note (3) of EN 62.17 specifically states that this heading covers "belts of all kinds ... of textile fabric, whether or not elastic or rubberized." The note goes on to state that belts are included here even if they incorporate buckles or other fittings of precious metal, which would also seem to imply that belts with buckles of non- precious metal are also included. This explanatory note clearly covers the belts under consideration. Therefore, we find the subject belts to be properly classifiable under heading 6217.

HOLDING:

The belts are classified under subheading 6217.10.00, HTSUSA, as accessories of clothing.

Sincerely,

John Durant, Director

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