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HQ 958284




February 7, 1996

CLA-2 RR:TC:TE 958284 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.0030

Port Director
U.S. Customs Service
P.O. Box 619050
1205 Royal Lane
Dallas/Fort Worth, Texas 75261-0950

RE: Decision on Application for Further Review of Protest No. 5501-95-100180, filed April 26, 1995, concerning the classification of elasticized textile belts

Dear Sir:

This is a decision on a protest filed April 26, 1995, against your decision in the classification and liquidation of goods identified as elastic belts entered in October and December 1994.

FACTS:

At the time of the entries, the protestant contended that the goods were classifiable in subheading 6212.90.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 659, the provision for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other, Of man-made fibers or man-made fibers and rubber or plastics," dutiable (in 1994) at 7 (now 6.9) percent ad valorem.

You classified the merchandise under (1995) subheading 6217.10.9030 (corresponding 1994 subheading is 6217.10.0030), HTSUSA, textile category 659, the provision for "Other made up -2-
clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Of man-made fibers," with a 1995 duty rate of 15.4 percent ad valorem. The applicable (1994) duty rate was 15.5 (now 15.3) percent ad valorem.

In entry documents and the protest, the goods are described as elastic belts measuring approximately 34 inches in length. The sample is an adjustable elastic belt that measures approximately 38 inches in length without stretching. The belt is composed of 60 percent polyester, 30 percent leather, and 10 percent parts of iron. Each belt will comprise part of a football uniform and be used to support a player's pants.

ISSUE:

Whether the belts are classified in heading 6212, HTSUS, as suspenders, garters and similar articles; or in heading 6217, HTSUS, as other made up clothing accessories.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

Heading 6212, HTSUS, provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted." The EN to heading 6212 indicate that the heading covers articles of a kind designed for wear as body-supporting garments or as supports for certain other articles of apparel, and parts thereof. The articles may be made of any textile material including knitted or crocheted fabrics (whether or not elastic). The EN indicate that the examples included in heading 6212 that are most similar to belts for football pants are: suspender-belts, hygienic belts, suspensory bandages, suspender jock-straps, braces, suspenders, garters, and body belts for men (including those combined with -3-
underpants). The heading's examples are thus of the type usually worn under other garments, against the skin, for medical or therapeutic purposes, and are not akin to belts used to support a football player's pants.

Heading 6217, HTSUS, provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212." The EN to heading 6217 indicate that among other goods, the heading covers belts of all kinds (including bandoliers) and sashes (e.g., military or ecclesiastical), of textile fabric, whether or not elastic or rubberised, or of woven metal thread (emphasis in original). These articles are included in the heading even if they incorporate buckles or other fittings of precious metal, or are decorated with pearls, precious or semi-precious stones (natural, synthetic or reconstructed). The heading's examples are worn to complement and/or support outer wear garments. The elastic belts are clothing accessories worn to support the lower portion of a football uniform. They are classified in subheading 6217.10.9030, HTSUSA.

HOLDING:

The elasticized textile belts are classified (in 1994) in subheading 6217.10.0030, HTSUSA, textile category 659, the provision for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Of man-made fibers." The applicable duty rate (in 1994) is 15.5 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile -4-
merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Since the rate of duty under the classification indicated above is more than the liquidated rate, you are instructed to deny the protest in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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