HQ 083316: Tariff classification of trousers and belts

us-cbp-cross-rulings-hq-083316HQ 083316: Tariff classification of trousers and beltsGuidance

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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 083316

                                      March 6, 1989


             CLA-2  CO:R:C:G  083316  SM

             CATEGORY:  Classification

             TARIFF NO.: HTSUS 6204

             Mr. Gary Zakarin
             LeeVic
             140 58th Street
             Brooklyn, NY  11220

             RE:  Tariff classification of trousers and belts

             Dear Mr. Zakarin:

                   Your letter of January 3 concerns the classification of
             nontextile belts imported into the United States together with
             textile garments.

             FACTS:

                   Two samples were submitted, each a pair of women's
             trousers with four loops carrying a nontextile belt.  No in-
             formation is provided as to the country of origin of the
             trousers or the composite materials of either the trousers or
             the belts.  You state that the belts will be produced in the
             Dominican Republic.  You also state that belts are provided
             for under subheading 4203.30.0000, Harmonized Tariff Schedule
             of the United States Annotated (HTSUSA), a provision allowing
             duty free treatment for qualifying articles under the Carib-
             bean Basin Economic Recovery Act, and that the belts should
             therefore be separately classified and admitted duty free.
             Since this provision refers to leather belts, we assume that
             those you plan to import are of leather.

             ISSUE:

                   How are the trousers and belts classified?

             LAW AND ANALYSIS:

                   Classification under the HTSUSA is in accordance with
             the General Rules of Interpretation (GRI's).  GRI 1 provides
             that classification is determined first in accordance with the
             terms of the headings of the tariff and any relative section
             and chapter notes.  After that, if the headings or notes do
             not require otherwise, classification is in accordance with
             the remaining GRI's.











                                           -2-



                   Heading 6204, HTSUSA, provides for women's trousers.
             Heading 4203, HTSUSA, provides for articles of apparel and
             clothing accessories of leather or composition leather.  No
             single heading provides for both the trousers and leather
             belts.  Classification cannot be determined under GRI 1.

                   GRI 2(a), concerning incomplete or unassembled articles,
             does not apply in this case.

                   GRI 2(b) provides that goods consisting of more than one
             material or substance and appearing to be classifiable under
             more than one heading, such as the trousers and belts in ques-
             tion here, must be classified according to GRI 3.

                   GRI 3(a) provides that the more specific heading is to
             be preferred.  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 the items in a set put
             up for retail sale, those headings are to be regarded as
             equally specific in relation to those goods . . . ."  In this
             case different headings each refer to part only of the goods
             to be classified.  Thus classification cannot be determined
             according to which heading is more specific.

                   GRI 3(b) provides that "[m]ixtures, 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 classi-
             fied as if they consisted of the material or component which
             gives them their essential character . . . ."

                   The Explanatory Notes, the official interpretation of
             the HTSUSA at the international level, for GRI 3(b) provide
             interpretation of the terms essential character and goods put
             up in sets for retail sale.

               The Explanatory Notes state that goods put up in sets for
             retail sale are those that:

                        (a) consist of at least two different articles
                            which are, prima facie, classifiable in
                            different headings . . .;

                        (b) consist of products or articles put up together
                            to meet a particular need or carry out a spe-
                            cific activity; and

                        (c) are put up in a manner suitable for sale
                            directly to users without repacking . . . .











                                           -3-



             In this case the goods to be classified consist of a textile
             garment and a leather belt prima facie classifiable in dif-
             ferent headings.  These articles are put up together to pro-
             vide a coordinated outfit of trousers and belt in the same
             style.  They are stated to be imported together; we assume
             that they are ready for direct sale without repacking.

                   The Explanatory Notes state further that the factor
             determining essential character will vary with different kinds
             of goods.  It may be "the nature of the material or component,
             its bulk, quantity, weight or value, or . . . the role of a
             constituent material in relation to the use of the goods."
             With regard to both styles under consideration here, as in
             virtually every instance involving belt and garment combina-
             tions, it is the garments that provide the essential charac-
             ter.  The belts are merely accessories to the garment and,
             barring exceptional circumstances, are not the main reason for
             the existence of the combination or the primary motivating
             factor governing the purchase of the two articles.

                   Contrary to the statements in your letter, neither the
             CBERA program nor the HTSUSA are part of the Customs Regula-
             tions promulgated by the Customs Service.  Rather they are
             statutes that the Customs Service must enforce as written.
             Classification under the HTSUSA must, by law, be determined
             according to the GRI's.  Eligibility for CBERA treatment
             depends in part on classification of the imported merchandise
             under a CBERA-eligible tariff provision.  Having determined
             that as a matter of law merchandise is classified under a
             particular provision, Customs has no discretion to alter the
             rate of duty applicable to that provision.

             HOLDING:

                   The trousers and belts are classified under heading
             6204, HTSUSA, a provision including women's trousers of
             textile materials, not knitted or crocheted; the exact
             subheading and textile category will depend on the textile
             material of which the trousers are in chief weight.  





















                                           -4-



                   Because of the changeable nature of the statistical
             annotation (the ninth and tenth digits of the tariff number)
             and the textile restraint categories, you should contact your
             local Customs office before importation of this merchandise to
             determine the current status of any import restraints or
             requirements.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division















































             6cc:  Area Director, New York Seaport Area
             cc:   Legal Reference Section
             cc:   CITA






















































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