HQ 083125: Women's Belts

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        HQ 083125

                     February 5, 1990


CLA-2  CO:R:C:G  083125  JS

CATEGORY:  Classification

TARIFF NO.:  6217.10.0050

Steven S. Weiser
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE:  Women's Belts

Dear Mr. Weiser:

     This is in reply to your letter of October 5, 1988, on
behalf of your client, Liz Claiborne Accessories, Inc.,
requesting classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), for women's belts.  Three
samples were submitted for inspection.

FACTS:

     Style no. 2892 is a belt 1 1/4 inch wide, with a 1/2 inch
wide leather trim sewn along the length of the outside center of
the textile base.  Approximately 3/8 inch of textile material,
linen, is visible beyond this leather strip.  The buckle is
covered with the same leather material as the trim.  The inner
side of the belt is lined with polyvinyl chloride ("PVC").

     Style no. 2894 is a 1 1/2 inch wide belt, with two 1/2 inch
leather strips trimming the outer textile portion of linen.  The
buckle as well as the 7 inch area on which the belt holes are
placed is also covered with leather.  The inner part of the belt
is lined with PVC.

     Style no. 2897 measures 2 inches wide with 1/4 inch leather
trim along the edges of the linen base.  The round buckle is
leather, as is the 7 inch portion on which the belt holes are
placed.  The inner belt is lined with PVC.








ISSUE:

     Whether textile belts trimmed in leather are classifiable as
other made up clothing accessories of textile under heading 6217,
HTSUSA, or as leather clothing accessories under heading 4203,
HTSUSA or as plastics and articles thereof under heading 3926?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order.  GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.

     Since the subject merchandise is composed of textile,
leather and PVC, the goods are, prima facie, classifiable under
three headings.  Therefore, the subject merchandise qualifies as
a composite good under GRI 3.

     GRI 3(b) provides that composite goods consisting of
different materials "...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..."   According to the Explanatory Notes to GRI 3(b),
the essential character may be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by
the roles of a constituent material in relation to the use of the
goods.  However, the belts at issue here are such that each
component arguably prevails, dependent upon which factor is
applied in the determination.  Each of the constituent materials
serve an equally important role in relation to the use of the
goods.  Therefore, determination of essential character is
inconclusive under either heading 6217, HTSUSA, clothing
accessories of textile, or heading 4203, HTSUSA, leather clothing
accessories or heading 3926, HTSUSA, plastics and articles
thereof.

     Failing classification by GRI 3(b), GRI 3(c) states that,
among eligible headings, classification shall occur under that
which is last in numerical order among those which merit equal
consideration. In this case, that subheading would be
6217.10.0050, HTSUSA, which provides for other made up clothing
accessories; parts of garments or of clothing accessories, other
than those of heading 6212 (brassieres, girdles, corsets and the
like): accessories, other, other.








HOLDING:

     The merchandise at issue, style nos. 2892, 2894 and 2897,
are classified as other made up clothing accessories of
subheading 6217.10.0050, HTSUSA, and as such are dutiable at a
rate of 15.5 percent ad valorem.  The textile category is 859.

     Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
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.

     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 issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs office.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division