us-cbp-cross-rulings-hq-958146•HQ 958146: Decision on Application for Further Review of Protest No. 5501-95-100233, filed May 31, 1995, concerning the classification of elasticized textile belts
HQ 958146: Decision on Application for Further Review of Protest No. 5501-95-100233, filed May 31, 1995, concerning the classification of elasticized textile belts
us-cbp-cross-rulings-hq-958146HQ 958146: Decision on Application for Further Review of Protest No. 5501-95-100233, filed May 31, 1995, concerning the classification of elasticized textile beltsGuidance
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 958146
January 26, 1996
CLA-2 RR:TC:TE 958146 GGD
CATEGORY: Classification
TARIFF NO.: 6217.10.9030
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.
5501-95-100233, filed May 31, 1995, concerning the
classification of elasticized textile belts
Dear Sir:
This is a decision on a protest filed May 31, 1995, against
your decision in the classification and liquidation of goods
identified as elastic belts entered in February 1995.
FACTS:
At the time of entry, 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
1995) at 7 (now 6.9) percent ad valorem.
You classified the merchandise under subheading
6217.10.9030, HTSUSA, textile category 659, the provision for
"Other made up clothing accessories; parts of garments or of -2-
clothing accessories, other than those of heading 6212:
Accessories: Other, Of man-made fibers," with an applicable duty
rate (in 1995) of 15.4 (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 belts are composed of 60 percent polyester, 30 percent
leather, and 10 percent spare 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 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 subheading
6217.10.9030, 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 1995) is 15.4 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.
The protest should be denied 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
Tariff Classification
Appeals Division
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