CLA-2 RR:CR:TE 966506 KSH
Rebecca Bowers
Syndicate Sales, Inc.
2025 N. Wabash St.
Kokomo, IN 46903
RE: Request for reconsideration of NY I85107, dated August 21, 2002, concerning the classification of wristlets
Dear Ms. Bowers: This is in reply to your letter of April 9, 2003, requesting reconsideration of the classification of wristlets in New York Ruling Letter (NY) I85107, dated August 21, 2002. Samples were submitted for our examination. FACTS: The two samples at issue are “wristlets” which are sold in bulk to the floral industry for the florist or designer to attach a corsage or other element for display on the wrist. They may also be used to attach design elements to surfaces such as around vases, door handles, church pews, or to add a floral/design accent. Sample 1, which was the subject, in part, of NY I85107, is composed of knit lace of man-made fibers with a textile hook and loop wristband and an aluminum frame. Sample 2, which is similar to Sample 1, is composed of woven man-made fiber fabric with a textile hook and loop wristband and an aluminum frame.
ISSUE: Whether the merchandise at issue is classified as clothing accessories of Chapters 61 or 62, HTSUS, or as articles of aluminum of Chapter 76, HTSUS?
LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings.
You believe that the wristlets are classifiable in Heading 7616, HTSUSA, which provides for other articles of aluminum. You argue that the wristlets are not a textile or apparel item but are used to hold flowers and design elements. You point out that the wristlets are also used to attach design elements to other surfaces such as around vases, door handles, church pews and to add a floral/ design accent.
Heading 6217, HTSUSA, provides for, in part, other made up clothing
accessories. The EN’s for heading 6217 state that the “heading covers made up textile
clothing accessories, other than knitted or crocheted, not specified or included in other
headings of this Chapter or elsewhere in the Nomenclature. The heading also covers
parts of garments or of clothing accessories, not knitted or crocheted, other than parts
of articles of heading 62.12.” The examples for other made up clothing accessories
enumerated in the EN to heading 6217, HTSUSA, include: * * *
(5) Sleeve protectors.
* * *
(9) Frogs, lanyards, etc.
Heading 6117, HTSUSA, provides for other made up clothing accessories or parts of garments, of knitted or crocheted textile fabric. The ENs for heading 6117 state that the “heading covers made up knitted or crocheted clothing accessories, not specified or included in the preceding headings of this Chapter or elsewhere in the Nomenclature. The heading also covers knitted or crocheted parts of garments or of clothing accessories (other than parts of articles of heading 62.12).” The examples for other made up clothing accessories enumerated in the EN to heading 6117, HTSUSA, include:
* * *
(2) Ties, bow ties and cravats.
* * *
(6) Sleeve protectors.
* * *
(11) Handkerchiefs.
The term accessory is not defined in the tariff schedule or the Explanatory Notes. Webster's Third New International Dictionary, Unabridged (1986), defines accessory as "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.... any of various articles of apparel (as a scarf, belt, or piece of jewelry) that accent or otherwise complete one's costume." In Headquarters Ruling Letter (HQ) 088540, dated June 3, 1991, CBP defined an accessory as an article that is related to the primary article, and intended for use solely or principally as an accessory. There is no requirement that accessories exhibit a reliance or dependence 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 intended for use solely or principally as an accessory to clothing; belts used solely or principally for utility purposes would not be classified here. Although the wristlets may be used to decorate non-clothing articles, we have determined that the wristlets are clothing accessories because they are principally used to complete a particular article of clothing such as a wedding gown, homecoming or prom dress.
The alternative heading under which you argue classification, 7616, HTSUSA, provides for other articles of aluminum. In support of classification under heading 7616, HTSUSA, you cite ruling NY D88133, dated February 18, 1999, in which a wristlet composed of a an aluminum frame and elastic band or hook and loop band was classified in accordance with GRI 3(c) under subheading 7616.99.5090, HTSUSA. We note that GRI 3(c) is applicable only when goods cannot be classified by reference to 3(a) or 3(b). Accordingly, we must determine whether classification of the samples can be made by reference to GRI 3(a) or 3(b) before consideration can be given to the rationale set forth in the aforementioned ruling.
GRI 2(b) mandates that classification of goods consisting of more than one material shall be determined according to the principles of GRI 3. GRI 3(a) states that the heading which provides the most specific description is to be preferred to a heading which provides a more general description. However, when two headings each refer to only a part of the materials in a composite good, those headings are to be regarded as equally specific. EN V to Rule 3(a). GRI 3(b) provides that composite goods consisting of different materials are to be classified as if they consisted of the material which gives them their “essential character.” Thus, the question is whether the textile component or aluminum frame component gives the wristlet its essential character. Essential character may be determined by the nature of the material, its bulk, quantity, weight, value or by the role of a material in relation to the use of the goods. EN VII to Rule 3(b). We find that the essential character is imparted by the textile material. The wristlet is predominately of textile and the textile component is the predominate decorative feature of the wristlets. Accordingly, we find that the samples are classified under headings 6117 and 6217, HTSUSA, as other made up textile clothing accessories.
HOLDING:
NY I85107, dated August 21, 2002, is affirmed. Sample one is classified under subheading 6117.80.9540, HTSUSA, the provision for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The general column one duty rate is 14.7% ad valorem. The designated textile category code is 659. Sample 2 is classified under subheading 6217.10.9530, HTSUSA, the provision for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The general column one rate of duty is 14.7% ad valorem. The designated textile category code is 659.
The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, available on the CBP website at www. cbp.gov.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact
the local CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely
Myles B. Harmon, Director
Commercial Rulings Division