CLA-2 CO:R:C:M 954772 DWS
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Modification of NY 884855; Revocation of DD 884859 and DD
884931; Metal Buckles; Explanatory Note 83.08(D);
Explanatory Note 83.02(F)(3); U.S. v. Astra Trading Corp.;
8302.49.40
Dear Mr. Liberati:
This is in reference to NY 884855, dated April 16, 1993, DD
884859, dated April 29, 1993, and DD 884931, dated April 29, 1993,
all involving the classification of base metal buckles under the
Harmonized Tariff Schedule of the United States (HTSUS). These
ruling letters were issued to you on behalf of Keystone
Manufacturing.
FACTS:
The merchandise consists of base metal buckles used for
harness and saddlery purposes. In part, the merchandise which was
the subject of NY 884855 includes two types of zinc buckles (model
nos. Q1472 and 121Z), and a steel girth buckle (model no. 10890).
The merchandise which was the subject of DD 884859 includes a brass
buckle (model no. 5705B), a zinc buckle (model no. 210Z) two types
of steel buckles (model nos. 9482ST and 999ST), and a bronze buckle
(model no. 5B). The merchandise which was the subject of DD 884931
includes two types of bronze buckles (model nos. 12Z and 75Z), two
types of steel girth buckles (model nos. 1130ST and 1230ST), and a
zinc buckle (model no. 5705HZ).
All of the above described buckles were held to be
classifiable under subheading 8302.49.40, HTSUS, as other harness
and saddlery hardware.
The subheadings under consideration are as follows:
8302.49.40: [b]ase metal mountings, fittings and similar
articles suitable for furniture, doors,
staircases, windows, blinds, coachwork, saddlery,
trunks, chests, caskets or the like . . .: [o]ther
mountings, fittings and similar articles, and
parts thereof: [o]ther: [h]arness and saddlery or
riding-bridle hardware, and parts thereof:
[o]ther.
The general, column one rate of duty is 4.2 percent ad
valorem.
8308.90.60: . . . buckles . . . of base metal, of a kind used
for clothing, footwear, awnings, handbags, travel
goods or other madeup articles . . .: [o]ther,
including parts: [b]uckles and buckle clasps, and
parts thereof.
The general, column one rate of duty is 5.7 percent ad
valorem.
ISSUE:
Whether the buckles are classifiable under heading 8302,
HTSUS, as base metal fittings suitable for saddlery, or under
heading 8308, HTSUS, as base metal buckles?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note
83.08(D) (p. 1124) states that:
[t]his heading includes:
(A) - (C) xxx
(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.
Explanatory Note 83.02(F)(3) (p. 1120) states that:
(A) - (F)(2) xxx
(F)(3) Fittings and similar articles for saddlery, such as
bits, curbs, saddle-bows, stirrups; trace, harness or
rein rings; horse brasses and other fittings for
harness.
Buckles are specifically classifiable under heading 8308,
HTSUS, an eo nomine provision. An eo nomine designation must,
unless a legislative intent to the contrary is clearly indicated,
be preferred to terms of general description and to enumerations
which are broader in scope and less specific. U.S. v. Astra
Trading Corp., 44 CCPA 8, 11, C.A.D. 627 (1956).
It is our understanding that the harnesses and saddlery for
which the buckles will be used are made of leather. Therefore,
they are leather goods. Also, we note that buckles for harness and
saddlery are not mentioned in Explanatory Note 83.02(F)(3).
It is our position that the buckles are specifically
classifiable under subheading 8308.90.60, HTSUS. With regard to
the classification of buckles for harness and saddlery, we find
that heading 8308 must be preferred to heading 8302, HTSUS, which
is a provision of more general description.
HOLDING:
The buckles are classifiable under subheading 8308.90.60,
HTSUS, as buckles.
Accordingly, we are modifying NY 884855 and revoking DD 884859
and DD 884931 pursuant to 19 CFR 177.9(d)(1). The modification and
revocations will not be applied retroactively to NY 884855, DD
884859, and DD 884931 [19 CFR 177.9(d)(2)], respectively, and will
not, therefore, affect past transactions under those rulings.
However, for the purposes of future transactions in merchandise of
this type, NY 884855, DD 884859, and DD 884931 will not be valid
precedent. We recognize that pending transactions may be adversely
affected by this modification and these revocations, in that
current contracts for importations arriving at a port subsequent to
this decision will be classified pursuant to it. If such a
situation arises, you may apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division