HQ 086067: Further Review of Protest 3001-9-001306, Dated November 16, 1989

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 086067

                       DECEMBER 13, 1989


CLA-2 CO:R:C:G  086067  PR

CATEGORY:  Classification

TARIFF NO.:  3926.20.5050; 6217.10.0030

District Director of Customs
909 First Avenue
2039 Federal Office Building
Seattle, Washington 98174

RE:  Further Review of Protest 3001-9-001306, Dated
     November 16, 1989

Dear Sir:

  This ruling is in response to the above referenced protest
which concerns the following entries.

       1. No. 0239285, dated September 26, 1989
       2. No. 0239332, dated September 26, 1989
       3. No. 0240473, dated October 18, 1989

FACTS:

  The submitted samples, which we assume are representative of
the merchandise covered by each of the above listed entries,
are two belts.  One belt consists of four or five layers--an
outer layer of brown opaque compact plastics laminated to a
thicker layer of black cellular plastics; a middle textile
fabric layer; and a thick layer of black cellular plastics
which has a smooth slightly embossed exterior surface.  Without
a laboratory analysis, we are unable to determine if that
exterior surface layer is a separate compact plastics
lamination or a smoothed out portion (possibly by heat and
pressure) of the black cellular plastics layer.  The various
layers are held together by adhesive and the belt is stitched
along its perimeter.  It has a normal metal belt buckle
attached to one end.

  The other sample is a section of a mutilated belt.  It
consists primarily of two combinations (plies) of materials
laminated together.  One ply is a composite of a thick layer of
brown opaque cellular plastics laminated to a woven scrim
textile fabric.  The other is a composite material of a black
knit fabric laminated to an thick opaque layer of black
cellular plastics.  The plies are laminated together so that
the textile fabrics form the center of the belt.  The exterior
surfaces of the plastics layers each have a thin skin of
embossed plastics (particularly the brown plastics surface)
which are either formed from their underlying cellular plastics
layers or are applied as separate layers of compact plastics.
The various layers appear to be held together by adhesive and
perimeter stitching.

ISSUE:

  The issue presented is whether one or both of the belts are
classifiable under Heading 6217, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for other
textile clothing accessories, or under Heading 3926, HTSUSA,
which provides for other plastics articles.

LAW AND ANALYSIS:

  The importer believes tht the belts should be classified as
other plastics clothing accessories, in Subheading
3926.20.5050, HTSUSA.  The merchandise was classified under the
provision for other textile made up clothing accessories of
man-made fibers, in Subheading 6217.10.0030, HTSUSA.  The basis
for this classification is that the belts are "made up"
articles within the definition of that term in Note 7(e),
Section XI, HTSUSA.  Heading 6217 is contained in Chapter 62,
HTSUSA, which is part of Section XI, HTSUSA.  Note 7 to Section
XI, HTSUSA, states, in pertinent part:

  7. For the purposes of this Section, the expression "made
  up" means:

            *         *         *

       (e) Assembled by sewing, gumming or otherwise (other
       than piece goods consisting of two or more lengths of
       identical material joined end to end and piece goods
       composed of two or more textiles asssembled in layers,
       whether or not padded).

  The classification of merchandise under the HTSUSA is made
pursuant to the General Rules of Interpretation (GRI's).  In
this instance, the reliance on Note 7 is misplaced.  Where
plastics material and textile fabrics are combined into a
composite material and that material is used in the production
of an article, we are aware of no authority at the GRI 1 level
which allows us to consider that composite material wholly as a
textile material.  GRI 1 provides, in pertinent part:

       [F]or legal purposes, classification shall be determined
       according to the terms of the headings and any relative
       section or chapter notes and, provided such headings or
       notes do otherwise require, according to the following
       [general interpretive rules].

  GRI 2(a) is applicable to unfinished or incomplete articles
and is not pertinent here.  GRI 2(b) provides that any
reference in a heading to a material or substance shall include
a reference to mixtures or combinations of that material or
substance with other materials or substances.  It also states
that any reference to goods of a given material or substance
shall be taken to include a reference to goods consisting
wholly or partly of such material of substance and that the
classification of goods consisting of more than one material or
substance shall be according to the principles of GRI 3.

  General Rule of Interpretation 3, HTSUSA, provides, in
pertinent part:

       When * * * goods are, prima facie, classifiable under
       two or more headings, classification shall be effected
       as follows:

       (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 part only of the 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
            complete or precise 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.

                 *         *         *

  In this instance, Heading 3926 refers to articles of
plastics, and Heading 6217, by virtue of Note 1 to Chapter 62,
refers to clothing accessories of textile fabrics.  Since both
headings refer to part only of the materials or substances
contained in the belts, pursuant to GRI 3(a), both headings are
equally applicable.

  Therefore, classification cannot be made in accordance with
GRI 3(a) and we must look to GRI 3(b) to determine if one of
the materials in the belts imparts the essential character to
those belts.  In this instance, it is only the plastics
material that is visible and that material actually creates the
belts.  The nonvisible textile fabrics serve to reinforce and
strengthen.  Most consumers would not be aware of the presence
of the textile fabrics.  Accordingly, the plastics material
furnishes the essential character to the belts, and, in
accordance with GRI 3(b), that material determines the
classification of the subject merchandise.

HOLDING:

  Assuming that the merchandise described above is
representative of the imported merchandise, it is classifiable
under the provision for other plastics clothing accessories, in
Subheading 3926.20.5050, HTSUSA, with duty, as a product of
Hong Kong, at the 1989 rate of 5 percent ad valorem.  At the
time of importation, there were no quota, visa, or export
restrictions applicable to the subject merchandise.

  Accordingly, you should grant the protest in full.  A copy
of this ruling shold be attached to the Form 19 Notice of
Action to be sent to the protestant.

                           Sincerely,




                           John Durant, Director
                           Commercial Rulings Division