CLA-2 CO:R:C:G: 081619 DSN
Duncan A. Nixon, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, New York 10004
RE: Classification of certain men's trousers with cotton belt
Dear Mr. Nixon:
Your inquiry of November 23, 1987, on behalf of H. Cotler
Co., Inc., addressed to our New York office concerning the
classification of men's trousers with accompanying belt under the
proposed Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), was referred to this office for a direct
reply. A sample produced in Korea was submitted for examination.
FACTS:
The sample men's trousers are a khaki-gray color and
composed of 65 percent polyester and 35 percent cotton. The
trousers have two pleats on each leg along with side pockets, and
a rear pocket with a button flap. The trousers have a fly with a
zipper, and a metal hook closure at the waist. They also have
belt loops and are accompanied by a color-coordinated khaki-gray
100 percent cotton twill belt secured with a metal buckle. We
assume that the trousers and belt are imported and sold together
as a unit.
ISSUE:
Are the trousers and belt classified separately under the
HTSUSA?
LAW AND ANALYSIS:
For many years textile belts and their accompanying
imported garments were classified under the Tariff Schedules of
the United States Annotated (TSUSA) pursuant to the judicially
created doctrine of entireties. For the past several years such
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belts have been classified separately under the TSUSA as other
garments pursuant to Headnote 3, Part 6, Schedule 3, TSUSA. We
do not believe that either of these approaches is applicable
under the HTSUSA.
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that the starting point is the terms of the headings and
subheadings of the tariff and any relevant section and chapter
notes. Heading 6203 provides for men's trousers. Heading 6217
provides for other made up clothing accessories. The Explanatory
Notes, the official interpretation of the HTSUSA at the
international level, state that this heading is intended to
include textile belts of all kinds, not knitted or crocheted. No
heading specifically provides for trousers and belts together.
GRI 2(a) does not apply here because it concerns incomplete
or unassembled articles. GRI 2(b) does not apply because no
question arises here of headings that refer to materials.
GRI 3 provides for goods that are prima facie classifiable
under two or more headings. Since the trousers are classifiable
under one heading and the belt under another heading, GRI 3
applies.
GRI 3(a) provides that when two or more headings are under
consideration, the one providing the most specific description of
the merchandise is preferred. But all the headings are regarded
as equally specific when each refers to part only of the goods.
Each of the headings, 6203 and 6217, refers to part only of the
merchandise here. Therefore, the headings are regarded as
equally specific, and the classification of the belt and trousers
cannot be determined by relative specificity.
GRI 3(b) provides that composite goods made up of different
components which cannot be classified by reference to 3(a) shall
be classified as if they consisted of the component which gives
them their essential character, insofar as this criterion is
applicable. The issues that arise, then, are whether the belt
and trousers combination can be said to constitute composite
goods, and if so, whether the component that provides the
essential character can be determined.
It is our view that the trousers and belt combination is
composite goods as that term is defined and applied in the
HTSUSA. The Explanatory Notes to the HTSUSA define composite
goods made up of different components as not only those in which
components are attached to each other to form a practically
inseparable whole, but also those with separable components,
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provided these components are adapted one to the other and are
mutually complementary, and that together they form a whole,
which would not normally be offered for sale in separate parts.
We believe that this trousers and belt combination fits within
this description and definition of composite goods because it is
composed of different components, i.e., a pair of trousers and a
belt, forms a commercial unit, and is not normally offered for
sale as separate articles. In most instances textile belts
imported with garments are regarded in the trade and commerce of
this country as forming single commercial entities.
Pursuant to GRI 3(b), composite goods made up of different
components shall be classified as if they consisted of the
material or component which gives them their essential character.
In this case, as in virtually every instance involving belt and
garment combinations, it is the garment which provides the
essential character. The belt is merely an accessory to the
garment, and, barring unusual or exceptional circumstances, is
not the main reason for the existence of the combination or the
primary motivating factor governing the purchase of the two
articles.
With respect to textile belts imported separately, they
would be classified as accessories pursuant to Explanatory Note
3, to subheading 6217.10, HTSUSA. Please note we are
distinguishing belts imported separately as accessories from
belts that are parts of composite goods.
HOLDING:
In view of the foregoing, the trousers and accompanying
textile belt are classified under the proposed HTSUSA under
subheading 6203.43.4010, textile category 647, which provides for
men's trousers, bib and brace overalls, trousers of synthetic
fibers, dutiable at the rate of 29.7 percent ad valorem. This
classification represents the present position of the Customs
Service regarding the dutiable status of the merchandise under
the proposed HTSUSA. If there are changes before enactment, this
advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division