CLA-2 CO:R:C:T 955385 CC
Arlen T. Epstein
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048
RE: Classification of a textile wrist bracelet; classifiable as
an other made up clothing accessory; Heading 6217
Dear Mr. Epstein:
This letter is in response to your inquiry, on behalf of Russ
Berrie and Company, Inc., requesting the tariff classification of
a textile "wrist bracelet" from Taiwan. One sample was available
for examination.
FACTS:
The merchandise at issue, designated by you as item 11466, is
a wrist bracelet. Although you state it is made of knit man-made
fibers, a close examination shows that it is not of knit
construction, but is woven. This merchandise is approximately 8,
inches in length and + inch in width, is yellow in color and has
a person's name embroidered upon it in a contrasting color. It is
intended to be worn on the wrist and is affixed by a hook and loop
fastener.
ISSUE:
Whether the merchandise at issue is classified in Heading 6217
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) or in Heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's), taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relative section or
chapter notes.
You believe that the wrist bracelet is classifiable in Heading
6307, HTSUSA, which provides for other made up articles. You argue
that the submitted merchandise is not similar to the list of
exemplars for Heading 6217 in the Harmonized Commodity Description
and Coding System, Explanatory Notes, the official interpretation
of the HTSUSA at the international level. You state that none of
these articles are purely decorative articles like the wrist
bracelet. Since the submitted merchandise is not more specifically
provided for in Section XI or elsewhere in the nomenclature, you
contend, it is classifiable in Heading 6307.
The merchandise at issue is a decorative item worn on the
wrist that is similar to a piece of jewelry. Chapter 71, HTSUSA,
provides for imitation jewelry, among other articles. Note 3(f)
to Chapter 71 excludes from that chapter goods of Section XI
(textiles and textile articles). The merchandise at issue, made
wholly of textile material, is therefore excluded from
Chapter 71.
Heading 6217, HTSUSA, provides for other made up clothing
accessories. 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."
The definition of accessory includes articles that add to the
beauty of something else. Thus we see nothing in the definition
of accessory or in the Explanatory Notes that would prohibit
inclusion of a purely decorative article. The wrist bracelet is
essentially a piece of jewelry that accents or otherwise completes
clothing and therefore meets the definition of accessory. In
addition, in New York Ruling Letter (NYRL) 858606, dated December
18, 1990, Customs ruled that a children's woven nylon bracelet was
classified as a clothing accessory of Heading 6217. Based on the
foregoing, we conclude that the merchandise at issue is
specifically provided for in
Heading 6217.
HOLDING:
The merchandise at issue is classified under subheading
6217.10.0030, HTSUSA, which provides for other made up clothing
accessories, of man-made fibers. The rate of duty is 15.5 percent
ad valorem, and the textile category is 659.
The single sample that we received is being returned under
separate cover.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to
importation of this merchandise to determine the current status of
any import restraints or requirements.
The designated textile and apparel category may be subdivided
into parts. If so, 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 that you check, close to the time
of shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division