CLA-2 CO:R:C:T 088436 KWM
Mr. Norman Katz
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016
RE: Nelson/Weather-Rite, Inc. Shell Belt Model No. H25; Belt;
Clothing accessory; Made up textile articles.
Dear Mr. Katz:
This will acknowledge receipt of your letter dated
December 6, 1990, in which you request a binding
classification ruling for webbing carry belt. Your request
and a sample of the merchandise was forwarded to this office
for consideration.
FACTS:
The merchandise at issue is described in your letter as a
"shell belt" or "cotton webbing carry belt." It is a long
strap of webbing material, adjustable in length, and measuring
44 inches fully extended and 2 inches in width. The ends of
the strap are fitted with metal buckles. Your letter
identifies the metal as iron. Sewn along one edge of the
strap is a leather strip approximately 1/4 inch in width and
13 1/4 inches in length. Adjacent to the leather strip are
"elastiloops", which consist of an elastic band gathered
lengthwise and then sewn across the width to create loops of
material into which shotgun or rifle shells may be placed for
storage and carriage. In addition to the elastiloops, the
belt has three small pockets made from nylon material and
having snap closures. Your letter indicates that the pockets
are used for carrying a compass, pocketknife or other
miscellaneous articles. The entire belt is a mix of drab
green shades.
In addition to a description of the goods, your letter
also provides the following breakdown of component materials
by weight:
rayon 15%
rubber 15
cotton 50
elastic 10
metal accessories 10
The shell belt is sold and marketed as part of the importer's
hunting inventory. The goods were classified in subheading
6217.10.0010, HTSUSA, as clothing accessories. Your
contention is that they are more properly classified as other
made up textile articles of subheading 6307.90.90, HTSUSA.
ISSUE:
Are the webbing utility belts classified as clothing
accessories or as other made up textile articles?
LAW AND ANALYSIS:
In your letter you assert three basic reasons why the
belts at issue should not be classified as clothing
accessories of heading 6217, HTSUSA. First, you submit that
the "design and utilitarian function . . . preclude it from
being considered an accessory. . ." and that it does not
"enhance, beautify or otherwise coordinate with" clothing. In
other words, it is not an accessory of hearing 6217, HTSUSA.
Second, you submit that the article's similarity to the
"webbing carrier straps" described in the Explanatory Notes to
heading 6307, HTSUSA, makes the article more specifically
provided for in that heading. Third, you believe that a prior
ruling issued with regard to a "utility belt" is applicable as
precedent for the instant merchandise.
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). 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 relevant Section or Chapter Notes.
The belts as accessories
Heading 6217, HTSUSA, provides for "clothing
accessories"; the subheadings thereunder are based on
constituent material (of cotton, of wool, . . etc.). We find
no Legal Notes to either Chapter 62 or Section XI, HTSUSA,
which would influence the classification of these goods. The
suggested alternative heading, 6307, HTSUSA, provides for
other made up textile articles. However, this not a true
alternative in that heading 6307 is a "basket" heading. It
serves to classify merchandise not provided for more
specifically in other headings of the nomenclature.
Therefore, we must first determine whether the merchandise is
included under the terms of heading 6217, HTSUSA; if they are
not, then we will address their classification under heading
6307, HTSUSA.
An accessory is generally understood to mean an article
which is not necessary to enable the goods with which they are
used to fulfill their intended function. There is no
requirement that accessories exhibit a reliance or dependance
on the primary article(s). Accessories must be related to, or
exhibit some connection to the primary article, and must be
intended for use solely or principally as an accessory. For
example belts used as clothing accessories need not rely or
depend on a particular article of clothing. Fashionable belt
accessories may be worn with different articles and may take
several forms (scarves, sashes, leather belts, etc.); they are
often used for adornment or to compliment clothing. However,
they must be clearly be intended for use solely or principally
as an accessory to clothing; belts used solely or principally
for utility purposes would not be classified here.
The Explanatory Notes to heading 6217, HTSUSA, indicate
that "belts of all kinds . . . " are included in the heading.
While the Explanatory Notes are not binding on the Customs
Service, they are instructive. In this case, we agree that
the heading will include belts of all kinds, provided that
they may also be properly considered to be "clothing
accessories" as the legal terms of the heading require (see
above).
In the opinion of this office, the instant belts are not
clothing accessories. They are used principally for utility
purposes. They do not exhibit the relationship with clothing
necessary to be considered accessories to clothing; they do
not adorn or accent clothing. It is not sufficient that the
item may be threaded through belt loops on trousers. The
principal use for this merchandise is as an item of utility
for transportation and storage while hunting, as evidenced by
its design. The items do not function as accessories. They
are therefore excluded from classification in heading 6217.
Other made up article
Heading 6307, HTSUSA, provides for numerous miscellaneous
made up articles not specifically provided for elsewhere in
the nomenclature. The Explanatory Notes to heading 6307,
HTSUSA, provide that the heading may include "belts, which
although worn around the waist, do not have the character of
belts of heading 62.17, . . .." This describes the
merchandise at issue. As noted above, the instant belts do
not have the character of accessories in heading 6217. They
are known as belts only because they are worn around the
waist. The Explanatory Notes to heading 6307 substantiate our
rationale above that items such as these are not accessories
to clothing. Once excluded from the accessory provision, the
nomenclature anticipates that these items may fall within the
provisions for other made up textile articles.
New York Ruling 838559
A binding ruling issued by the New York Seaport (NYRL)
838559, was cited in your letter in support of your
assertions. While we agree that the item at issue in NYRL
838559 is also an article properly excluded from heading 6217,
HTSUSA, and classified under heading 6307, HTSUSA, we note
that it is not binding on the Customs Service outside the
specifics of that transaction. Our ruling here is based
solely on the merchandise presented and applies to the
party(s) and transaction(s) at issue in this case.
HOLDING:
The merchandise at issue is a shell belt composed of
webbing and having "elastiloops" for holding shells or
cartridges for firearms. It is classified in subheading
6307.90.9590, HTSUSA, as an other made up article, other,
other, other. The applicable duty rate is 7 percent ad
valorem. There is no textile visa category associated with
this classification.
Sincerely,
John A. Durant
Director
Commercial Rulings
Division