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HQ 953548


March 18, 1993

CLA-2 CO:R:C:M 953548 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8308.90.60

Ms. Linda Cannon
Details Studio Ltd. c38, Garner Road, R.R. #1
Fulford Harbour, B. C.
Canada VOS ICO

RE: Buckle, belt, pewter; NYRL 878989 modified

Dear Ms. Cannon:

In New York Ruling Letter (NYRL) 878989, dated October 23, 1992, you were advised that a decorated pewter belt buckle is classifiable under subheading 7117.19.50, Harmonized Tariff Schedule of the United States (HTSUS), as imitation jewelry, of base metal, whether or not plated with precious metal, other. We have reviewed that ruling and determined that the classification provided for this article is incorrect.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS, although not dispositive should be looked to for the proper interpretation of the HTSUS. See 454 FR 35128 (August 23, 1989). EN 71.17 to Chapter 71, HTSUS, at page 965, reads, in pertinent part, as follows:

The heading also excludes:

(b) Articles of heading 8308 (buckles, buckle-clasps, clasps, hooks, eyelets, etc.).

EN 83.08 (D) to Chapter 83, HTSUS, at page 1124a, is also relevant here. It reads, in pertinent part, as follows:

This heading includes:

(D) Buckles (with or without tongues) and buckle- clasps, whether or not ornamental, for clothes, belts, braces, suspenders, gloves, footwear, gaiters, wrist-watches, haversacks, travel goods and leather goods.

In view of the above-cited EN's, the decorated pewter belt buckle which was the subject of NYRL 878989 is properly classifiable under subheading 8308.90.60, HTSUS, which provides for buckles, buckle clasps, and the like and parts thereof, of base metal, of a kind used for clothing. The General column 1 rate of duty for this provision is 5.7% ad valorem. However, goods classifiable under subheading 8308.90.60, HTSUS, which have originated in the Territory of Canada are entitled to a 2.4% ad valorem rate of duty under the United States-Canada Free Trade Agreement.

Accordingly, NYRL 878989 is modified as to the classification of the pewter belt buckle.

Sincerely,

John Durant, Director
Commercial Rulings Division


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