CLA-2 RR:TC:MM 959640 JAS
Ms. L. Perri
American Leather
7696 Westburne Drive
Concord, Ontario
Canada L4K4V5
RE: Guitar Strap, Adjustable Strap of Polypropylene and Leather;
Parts and Accessories for the Musical Instruments of Heading
9202; Additional U. S. Rule 1(c), HTSUS; HQ 957719; Originating Good, North American Free Trade Agreement (NAFTA)
Dear Ms. Perri:
Your undated letter, received by the Port Director of
Customs in Buffalo on October 30, 1996, inquiring as to the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS) of a guitar strap, has been referred to
this office for reply. A sample accompanied your letter.
FACTS:
The submitted sample is of 100 percent filament
polypropylene woven fabric, 2 inches in width, with a triangular-shaped eyelet of leather sewn onto each end. The strap is
adjustable to a length of 45 inches to accommodate various sized
instruments. You state that the polypropylene is a Canadian-made
product while the leather is of United States origin.
The provisions under consideration are as follows:
9202 Other string musical instruments (for example, guitars, violins, harps):
9209 Parts...and accessories of musical instruments;...:
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9209.92 Parts and accessories for the musical instruments of heading 9202:
9209.92.80 Other...5.4 percent ad valorem (0.6
percent ad valorem as an originating good under the NAFTA)
ISSUE:
Whether the strap is a part or accessory for guitars.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance
with the General Rules of Interpretation (GRIs). GRI 1 states in
part that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. In accordance
with Additional U.S. Rule 1(c), HTSUS, parts and accessories must
be solely or principally used with the article with which they
are classified.
Guitars, violins and harps, among other string musical
instruments, are provided for in heading 9202, HTSUS. Parts and
accessories of goods of that heading are provided for in heading
9209. The submitted strap is not a "part" for tariff purposes as
it is not an integral, constituent and component part necessary
to the completion and proper functioning of a guitar or other
plucked string instrument. It does, however, qualify as an
"accessory," as that term is understood for tariff purposes.
Accessories are of secondary importance, not essential in and of
themselves. They must, however, somehow contribute to the
effectiveness of the principal article (e.g., facilitate its use
or handling, widen its range of uses, or improve its operation).
See HQ 957719, dated July 26, 1995, and related cases. While not
required for the operation of a guitar or other string
instrument, the strap in issue facilitates the use of these
instruments by supporting them, thus freeing the user's hands to
pluck the strings. The strap is an accessory for tariff
purposes. No brochures or other product literature accompanied
your letter. We will therefore presume that the strap in issue
is solely or principally used with guitars, as you have stated.
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HOLDING:
Under the authority of GRI 1, the submitted strap is
provided for in heading 9209. It is classifiable in subheading
9209.92.80, HTSUS. As a good produced entirely in the territory
of Canada and the United States, it is dutiable under the NAFTA
at the rate of 0.6 percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division