CLA-2 CO:R:C:T 088436 KWM

Mr. Norman Katz
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016

RE: Nelson/Weather-Rite, Inc. Shell Belt Model No. H25; Belt; Clothing accessory; Made up textile articles.

Dear Mr. Katz:

This will acknowledge receipt of your letter dated December 6, 1990, in which you request a binding classification ruling for webbing carry belt. Your request and a sample of the merchandise was forwarded to this office for consideration.

FACTS:

The merchandise at issue is described in your letter as a "shell belt" or "cotton webbing carry belt." It is a long strap of webbing material, adjustable in length, and measuring 44 inches fully extended and 2 inches in width. The ends of the strap are fitted with metal buckles. Your letter identifies the metal as iron. Sewn along one edge of the strap is a leather strip approximately 1/4 inch in width and 13 1/4 inches in length. Adjacent to the leather strip are "elastiloops", which consist of an elastic band gathered lengthwise and then sewn across the width to create loops of material into which shotgun or rifle shells may be placed for storage and carriage. In addition to the elastiloops, the belt has three small pockets made from nylon material and having snap closures. Your letter indicates that the pockets are used for carrying a compass, pocketknife or other miscellaneous articles. The entire belt is a mix of drab green shades.

In addition to a description of the goods, your letter also provides the following breakdown of component materials by weight:

rayon 15% rubber 15 cotton 50 elastic 10 metal accessories 10

The shell belt is sold and marketed as part of the importer's hunting inventory. The goods were classified in subheading 6217.10.0010, HTSUSA, as clothing accessories. Your contention is that they are more properly classified as other

made up textile articles of subheading 6307.90.90, HTSUSA.

ISSUE:

Are the webbing utility belts classified as clothing accessories or as other made up textile articles?

LAW AND ANALYSIS:

In your letter you assert three basic reasons why the belts at issue should not be classified as clothing accessories of heading 6217, HTSUSA. First, you submit that the "design and utilitarian function . . . preclude it from being considered an accessory. . ." and that it does not "enhance, beautify or otherwise coordinate with" clothing. In other words, it is not an accessory of hearing 6217, HTSUSA. Second, you submit that the article's similarity to the "webbing carrier straps" described in the Explanatory Notes to heading 6307, HTSUSA, makes the article more specifically provided for in that heading. Third, you believe that a prior ruling issued with regard to a "utility belt" is applicable as precedent for the instant merchandise.

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.

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 suggested 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 they are not, then we will address their classification under heading 6307, HTSUSA.

An accessory is generally understood to mean an article which is not necessary to enable the goods with which they are used to fulfill their intended function. There is no requirement that accessories exhibit a reliance or dependance 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 be intended for use solely or principally as an accessory to clothing; belts used solely or principally

for utility purposes would not be classified here.

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 are used principally for utility purposes. They do not exhibit the relationship with clothing necessary to be considered accessories to clothing; they do not adorn or accent clothing. It is not sufficient that the item may be threaded through belt loops on trousers. 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 article

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.

New York Ruling 838559

A binding ruling issued by the New York Seaport (NYRL) 838559, was cited in your letter in support of your assertions. While we agree that the item at issue in NYRL 838559 is also an article properly excluded from heading 6217, HTSUSA, and classified under heading 6307, HTSUSA, we note that it is not binding on the Customs Service outside the specifics of that transaction. Our ruling here is based solely on the merchandise presented and applies to the party(s) and transaction(s) at issue in this case.

HOLDING:

The merchandise at issue is a shell belt composed of webbing and having "elastiloops" for holding shells or cartridges for firearms. It is classified in subheading 6307.90.9590, 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