HQ 085694: Women's Belt; Reconsideration of NYRL 842671

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 085694

                        January 23, 1990



CLA-2 CO:R:C:G 085694 CRS

CATEGORY:  Classification

TARIFF NO.:  6217.10.0010, 4203.30.0000

Steven S. Weiser, Esq.
Paul A. Horowitz, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE:  Women's Belt; Reconsideration of NYRL 842671

Dear Sirs:

     This is in reply to your letter dated October 2, 1989, on
behalf of Liz Claiborne Accessories, Inc., in which you requested
a reconsideration of New York Ruling (NYR) 842671 dated July 17,
1989.  A sample was submitted with your request.

FACTS:

     The article in question is a women's black suede leather
belt, style no. 2790, 36 inches in length by 2 5/8 inches in
width.  The belt is ornamented with a woven textile ribbon
overlay which you state is made from 29 percent cotton, 22
percent rayon, 18 percent nylon and 31 percent metallic fibers.
The backing is made from polyvinyl chloride.  The belt weighs 182
grams of which 105 grams, or 57.6 percent, represents the weight
of the leather.

     In NYR 842671 we ruled that the belt should be classified in
subheading 6217.10.0010, HTSUSA.  The basis of this decision was
that the textile component of the belt constituted the article's
essential character.  However, in your letter, you contend that
it is the leather which imparts the article's essential character
and, consequently, that the belt should have been classified in
subheading 4203.30.0000, HTSUSA.





ISSUE:

     Whether the article in question was properly classifiable in
subheading 6217.10.0010, HTSUSA, or whether it should have been
classified in subheading 4203.30.0000 or elsewhere in the HTSUSA.

LAW AND ANALYSIS:

     Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs).  GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs taken in order.

     In the instant case, classification cannot be determined
according to the terms of the headings.  Heading 4203, HTSUSA,
covers articles of apparel and clothing accessories, of leather
or composition leather.  Heading 6217, HTSUSA, covers other made
up clothing accessories, parts of garments or of clothing
accessories.  Neither heading refers specifically to belts, but
rather to accessories based on their constituent materials.

     According to the GRIs, headings which refer to a particular
material are deemed to include references to combinations of that
material with other materials, e.g., leather with textiles.
Pursuant to GRI 2(b), such goods are classified according to the
principles of GRI 3.

     When goods are, prima facie, classifiable in two or more
headings, GRI 3 provides in pertinent part that:

     (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 to part only of
     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 specific 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.



The belt in question is made from leather in combination with
textiles.  The two headings under consideration, 4203 and 6217,
HTSUSA, are equally specific in relation to the belt in that each
refers to part only of the materials used to make the belt.
Consequently, the belt cannot be classified by reference to GRI
3(a) and, therefore, GRI 3(b) requires that the article be
classified by reference to its essential character.

     The Explanatory Notes constitute the official interpretation
of the Harmonized System at the international level.  The
Explanatory Note to GRI 3 states in relevant part that:

     (VIII)  The factor which determines essential character will
     vary as between different kinds of goods.  It may be
     determined by the nature of the material or component, its
     bulk, quantity, weight or value, or by the role of a
     constituent material in relation to the use of the goods.

     Mary Brook Picken's, The Fashion Dictionary, at 19 (1973),
defines "belt" as "a strap or band encircling the waist."  As
regards the belt in question, as indeed with the majority of
belts, it is the leather which girds the waist and thus may be
said to constitute the article known as a "belt."  In this
instance the leather is the sine qua non of the belt while the
textile overlay is merely an embellishment, and thus to classify
the belt as a made up clothing accessory of cotton would be
misleading.  Not only is the belt principally made from leather
but, in addition, 71 percent of the textile overlay is made from
fibers other than cotton.

     In terms of bulk, the leather far surpasses the textile
overlay.  Moreover, the leather weighs substantially more than
does the textile portion of the belt.  Whereas the leather
comprises some 58 percent of the belt's weight, textiles comprise
less than 5 percent.  Finally, while the textile overlay adds a
significant decorative effect, the width of the leather is also
striking and therefore contributes to the overall visual effect
of the article.  Consequently, it is Customs' view that the
leather constitutes the essential character of the belt in
question.

HOLDING:

     The belt in question is classifiable in subheading
4203.30.0000, HTSUSA, under the provision for belts and
bandoliers with or without buckles, and is dutiable at a rate of
5.3 percent ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local

Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

     Pursuant to section 177.9 of the Customs Regulations (19
CFR 177.9), NYRL 842671 of July 17, 1989, is modified in
conformity with the foregoing.

                              Sincerely,





                              John Durant, Director
                              Commercial Rulings Division