OT:RR:CTF:FTM H249992 PJG
Ms. Cherry Lin
Tom’s Toy International (HK) Ltd.
Room 604-6, Concordia Plaza
1 Science Museum Road
TST East, Kowloon, Hong Kong
RE: Modification of NY N025677; Classification of Belts
Dear Ms. Lin:
This is in reference to New York Ruling Letter (NY) N025677, dated May 2, 2008, issued to you concerning the tariff classification of two Santa Claus Costumes (Item Nos. CL181 and CL182) under the Harmonized Tariff Schedule of the United States (“HTSUS”). Item No. CL181 is an adult unisex Santa Claus costume that consists of a top/jacket, pants, a hat, a belt, leg coverings (referred to as “boot covers” in the ruling), eyeglasses without lenses, a wig and a beard. Item No. CL182 is a child’s unisex Santa Claus costume that consists of a top/jacket, pants, a hat, a belt, and leg coverings (also referred to as “boot covers” in the ruling). This decision only concerns the classification of the belts for Item Nos. CL181 and CL182.
In NY N025677, U.S. Customs and Border Protection (“CBP”) classified the belts for both costumes in subheading 9505.90.60, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” We have reviewed NY N025677 and find it to be in error regarding the tariff classification of the belts. Accordingly, for the reasons set forth below, NY N025677 is modified.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on March 2, 2022, in Volume 56, Number 8, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY N025677, CBP classified two Santa Claus costumes, specifically, Item Nos. CL181 and CL182. CL181 is an adult unisex Santa Claus costume that consists of a top/jacket, pants, a hat, a belt, leg coverings (referred to as “boot covers” in the ruling), eyeglasses without lenses, a wig and a beard. Item No. CL182 is a child’s unisex Santa Claus costume that consists of a top/jacket, pants, a hat, a belt and leg coverings (also referred to as “boot covers” in the ruling). The belts are composed of polyester fabric that has been coated, covered or laminated on the exterior surface with a polyvinyl chloride (“PVC”) cellular plastic. Each of the belts incorporates a buckle and grommets for adjusting the belt’s fit.
ISSUE:
Whether the belts for Item Nos. CL181 and CL182 are classified under heading 3926, HTSUS, as “articles of plastics,” heading 6117, HTSUS, as knitted “Other made up clothing accessories,” heading 6217, HTSUS, as not knitted or crocheted “Other made up clothing accessories,” or heading 9505, HTSUS, as “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof.”
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods 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 2022 HTSUS provisions under consideration are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
* * *
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories:
* * *
6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
* * *
9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:
Note 1 to Chapter 61, HTSUS, states that the “chapter only applies to made up knitted or crocheted articles.”
Note 1 to Chapter 62, HTSUS, states that the “chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 6212).”
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id.
The EN to 61.17 provides, in relevant part, as follows:
The heading covers, inter alia:
* * *
(4) Belts of all kinds (including bandoliers) and sashes (e.g., military or ecclesiastical), whether or not elastic. These articles are included here even if they incorporate buckles or other fittings of precious metal or are decorated with pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
* * *
The EN to 62.17 provides, in relevant part, as follows:
The heading covers, inter alia:
* * *
(3) Belts of all kinds (including bandoliers) and sashes (e.g., military or ecclesiastical), of textile fabric, whether or not elastic or rubberised, or of woven metal thread. These articles are included here even if they incorporate buckles or other fittings of precious metal, or are decorated with pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
* * *
Note 3 to Chapter 95, HTSUS, states that “[s]ubject to [the exclusions to Chapter 95, HTSUS], parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” We note that neither the top nor the pants in Item Nos. CL181 and CL182 were classified in Chapter 95, HTSUS. Therefore, the belts would also not be classified as an accessory to an article of heading 9505, HTSUS, and are not classifiable in subheading 9505.90.60, HTSUS, as originally determined in NY N025677.
Since the subject belts are composed of a polyester fabric backing that has been coated, covered or laminated on the exterior surface with PVC cellular plastic, we must resolve whether the merchandise is properly classified as knitted “Other made up clothing accessories” of heading 6117, HTSUS, as not knitted or crocheted “Other made up clothing accessories” of heading 6217, HTSUS, or as “articles of plastics” of heading 3926, HTSUS. Heading 5903, HTSUS, provides for the classification of “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.”
Note 2 to Chapter 59, HTSUS, states that heading 5903 applies to “[t]extile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular).” Note 2(a)(1)-(5) to Chapter 59, HTSUS, provide exceptions to this rule. The relevant exception in this instance is Note 2(a)(5) to Chapter 59, HTSUS, which precludes from classification in heading 5903, HTSUS, “[p]lates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” and states that these articles are properly classified in Chapter 39, HTSUS. As previously noted, the subject belts are constructed of PVC cellular plastic with a textile fabric backing. Therefore, we must determine whether the fabric is present merely for reinforcing purposes. While the textile fabric on the subject belts provides reinforcement to the plastic exterior, which may otherwise stretch or tear easily, it is also present to make the belt look more aesthetically pleasing than if it was constructed only of a plastic shell. Therefore, the subject belts are not classifiable in heading 5903, HTSUS.
Next, we must determine whether the subject belts are classifiable in Chapter 39, HTSUS. Note 2(p) to Chapter 39, HTSUS, excludes “[g]oods of section XI (textiles and textile articles)” from classification in Chapter 39, HTSUS. Therefore, we must consider whether the subject belts are classifiable as goods of Section XI, HTSUS.
In Section XI, HTSUS, there are two possible headings that are applicable to the subject belts, specifically, heading 6117, HTSUS, which provides for knitted “Other made up clothing accessories,” and heading 6217, HTSUS, which provides for not knitted or crocheted “Other made up clothing accessories.” The classification of the subject belts in heading 6117 or heading 6217, HTSUS, is consistent with the ENs to 61.17 and 62.17, which indicate that these headings cover belts of all kinds, even if they incorporate buckles. Since the subject belts are classifiable in either heading 6117 or 6217, HTSUS, (depending upon whether they are knit) they are not classifiable in Chapter 39 because they are “[g]oods of section XI (textiles and textile articles).”
Classification of the subject belts under heading 6117 or 6217, HTSUS, will depend on whether the construction of the backing fabric is knit or not knit, which is information that we do not currently possess. If the backing fabric is knit, then the subject belts are classified in subheading 6117.80.95, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other.” If the backing fabric is not knit, then the subject belts are classified in subheading 6217.10.95, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.”
HOLDING:
By application of GRI 1 and 6, depending on whether the backing fabric is knit or not knit, the belts for Item Nos. CL181 and CL182 are classified under heading 6117, HTSUS, or heading 6217, HTSUS. Specifically, they would be classified in subheading 6117.80.95, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other,” or in subheading 6217.10.95, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.” The 2022 column one, general rate of duty for both of these subheadings is 14.6 percent ad valorem.
Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N025677, dated May 2, 2008, is MODIFIED.
Sincerely,
For Craig T. Clark, Director
Commercial and Trade Facilitation Division