HQ 953548: Buckle, belt, pewter; NYRL 878989 modified

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 953548

                         March 18, 1993

CLA-2  CO:R:C:M 953548 DFC
                                        
CATEGORY:  Classification

TARIFF NO.: 8308.90.60
 
Ms.  Linda Cannon
Details Studio Ltd.
c38, Garner Road, R.R. #1
Fulford Harbour,  B. C.
Canada VOS ICO 

RE:  Buckle, belt, pewter;  NYRL 878989 modified

Dear Ms. Cannon:

     In New York Ruling Letter (NYRL) 878989, dated October 23,
1992, you were advised that a decorated pewter belt buckle is
classifiable under subheading 7117.19.50, Harmonized Tariff
Schedule of the United States (HTSUS), as imitation jewelry, of
base metal, whether or not plated with precious metal, other.  
We have reviewed that ruling and determined that the
classification provided for this article is incorrect. 
 
     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive
should be looked to for the proper interpretation of the HTSUS. 
See 454 FR 35128 (August 23, 1989).  EN 71.17 to Chapter 71,
HTSUS, at page 965, reads, in pertinent part, as follows: 

          The heading also excludes: 

       (b)     Articles of heading 8308 (buckles, buckle-clasps,
               clasps, hooks, eyelets, etc.).

     EN 83.08 (D) to Chapter 83, HTSUS, at page 1124a, is also
relevant here.  It reads, in pertinent part, as follows:

           This heading includes:

        (D)    Buckles (with or without tongues) and buckle-
               clasps, whether or not ornamental, for clothes,
               belts, braces, suspenders, gloves, footwear,
               gaiters, wrist-watches, haversacks, travel goods
               and leather goods.
     



                               -2-

     In view of the above-cited EN's, the decorated pewter belt
buckle which was the subject of NYRL 878989 is properly
classifiable under subheading 8308.90.60, HTSUS, which provides
for buckles, buckle clasps, and the like and parts thereof, of
base metal, of a kind used for clothing. The General column 1
rate of duty for this provision is 5.7% ad valorem.  However,
goods classifiable under subheading 8308.90.60, HTSUS, which have
originated in the Territory of Canada are entitled to a 2.4% ad
valorem rate of duty under the United States-Canada Free Trade
Agreement.  

     Accordingly, NYRL 878989 is modified as to the 
classification of the pewter belt buckle.
     
                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division