CLA-2 CO:R:C:T 089768 KWM
Ms. Colleen R. Franklin
Wal-Mart Stores, Inc.
International Merchandising
702 SW 8th Street
Bentonville, Arkansas
RE: Nylon hunting waist game bag; game belt; belt; clothing
accessory; other made up article.
Dear Ms. Franklin:
This is in response to your request dated May 13, 1991,
regarding the tariff classification of merchandise described
as a "nylon hunting waist game bag." Our response follows.
FACTS:
The sample submitted consists of a 100 percent cotton
webbing belt which fastens by means of a plastic buckle.
Attached to the webbing are three pockets. One pocket is
positioned on the back, and measures approximately 9 3/4
inches by 10 1/4 inches. It is made from a nylon material,
and has a flap closure held in place by hook-and-loop
fasteners. This pocket is referred to as the game pocket.
The remaining two pockets are positioned to the side, and are
made of 100 percent cotton material. They have no flaps or
closures. They are designed to hold shotgun shells, and are
referred to as the shell pockets. The entire article is a mix
of drab green shades commonly referred to as camouflage.
ISSUE:
What is the tariff classification of this article under
the Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
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.
We have considered two headings for classification of the
game bag/shell belt: Heading 6217, HTSUSA, which provides for
clothing accessories, and heading 6307, HTSUSA, which provides
for other made up textile articles.
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
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 not, then we will address its
classification under heading 6307, HTSUSA.
An accessory is generally understood to mean an article
not necessary to the functioning of the primary good; an
adjunct; something subordinate or supplemental. An accessory
must relate to or exhibit some nexus with the primary article.
Lastly, an accessory must be intended for use solely or
principally as an accessory. Accessories of heading 6217 are
used to enhance, adorn or compliment articles of clothing.
Articles used principally for other purposes are not
classified in heading 6217.
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 do not exhibit the relationship
with clothing necessary to be considered accessories to
clothing; they do not adorn or accent clothing. 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 articles
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.
HOLDING:
The merchandise at issue is classified in subheading
6307.90.9490, 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