CLA-2 RR:CR:GC 964945 KBR
Ms. Joanne Balice
Import Department
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, IL 60195
RE: NY Ruling (NY) G87359, dated February 22, 2001, REVOKED; Gold Plated Belts
Dear Ms. Balice:
This is in regard to Ruling Letter G87359 issued to you on February 22, 2001, by the Director, National Commodity Specialists Division, U.S. Customs Service, New York, in reply to your letter dated February 5, 2001, concerning the proper classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a belt made of gold plated steel. In a telephone call on March 13, 2001, you informed National Import Specialist, James Smyth, that there was an oversight in the description of the belt. It is steel plated with actual gold rather than simply gold colored. You asked that the ruling be reconsidered in light of this oversight.
This letter is to inform you that NY G87359 no longer reflects the view of the Customs Service and is revoked in accordance with section 177.9(d) of the Customs Regulations (19 C.F.R. §177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. §1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub.L. 103-182, 107 Stat. 2057, 2186 (1993), publication is not required when the revocation is issued within 60 days of the issuance of the ruling. The following represents our position.
FACTS:
The article is an apparel belt, Style 67614. The belt is made of gold plated steel, and consists of fifteen squares measuring three centimeters, square, which are linked together and attached to a 29-centimeter length of chain.
ISSUE:
What is the proper classification for the gold plated steel belt.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRIs.
In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is Customs practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration is as follows:
Other articles of iron or steel:
Other:
* * * * *
Other:
7326.90.60 Coated or plated with precious metal
Other
The article in question is an apparel belt. Because of the belief that the belt was made of gold colored steel, the National Import Specialist classified the belt under subheading 7326.90.85, HTSUS. The belt is made of steel plated with actual gold. Customs has previously determined that apparel belts made of metal and plated with precious metal are classified in subheading 7326.90.60, HTSUS. See PD C86319 (April 17, 1998).
We find the instant article similar to that in PD C86319. A steel apparel belt plated with gold is provided for eo nominee in subheading 7326.90.60, HTSUS, which provides for other articles of iron or steel coated or plated with precious metal.
HOLDING:
The Style 67614, gold plated steel apparel belt is classifiable in subheading 7326.90.60, HTSUS, as other articles of iron or steel, coated or plated with precious metal.
NY G87359 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division