HQ 959640

APRIL 24, 1997

CLA-2 RR:TC:MM 959640 JAS

CATEGORY: Classification

TARIFF NO.: 9209.92.80

Ms. L. Perri

American Leather

7696 Westburne Drive

Concord, Ontario

Canada L4K4V5

RE: Guitar Strap, Adjustable Strap of Polypropylene and Leather;

Parts and Accessories for the Musical Instruments of Heading

9202; Additional U. S. Rule 1(c), HTSUS; HQ 957719; Originating Good,
North American Free Trade Agreement (NAFTA)

Dear Ms. Perri:

Your undated letter, received by the Port Director of

Customs in Buffalo on October 30, 1996, inquiring as to the

tariff classification under the Harmonized Tariff Schedule of the

United States (HTSUS) of a guitar strap, has been referred to

this office for reply. A sample accompanied your letter.

FACTS:

The submitted sample is of 100 percent filament

polypropylene woven fabric, 2 inches in width, with a triangular-shaped
eyelet of leather sewn onto each end. The strap is

adjustable to a length of 45 inches to accommodate various sized

instruments. You state that the polypropylene is a Canadian-made

product while the leather is of United States origin.

The provisions under consideration are as follows:

9202 Other string musical instruments (for example, guitars, violins,
harps):

9209 Parts\...and accessories of musical instruments;\...:

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9209.92 Parts and accessories for the musical instruments of heading
9202:

9209.92.80 Other\...5.4 percent ad valorem (0.6

percent ad valorem as an originating good under the NAFTA)

ISSUE:

Whether the strap is a part or accessory for guitars.

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance

with the General Rules of Interpretation (GRIs). GRI 1 states in

part that for legal purposes, classification shall be determined

according to the terms of the headings and any relative section

or chapter notes, and provided the headings or notes do not

require otherwise, according to GRIs 2 through 6. In accordance

with Additional U.S. Rule 1(c), HTSUS, parts and accessories must

be solely or principally used with the article with which they

are classified.

Guitars, violins and harps, among other string musical

instruments, are provided for in heading 9202, HTSUS. Parts and

accessories of goods of that heading are provided for in heading

9209\. The submitted strap is not a \"part\" for tariff purposes as

it is not an integral, constituent and component part necessary

to the completion and proper functioning of a guitar or other

plucked string instrument. It does, however, qualify as an

\"accessory,\" as that term is understood for tariff purposes.

Accessories are of secondary importance, not essential in and of

themselves. They must, however, somehow contribute to the

effectiveness of the principal article (e.g., facilitate its use

or handling, widen its range of uses, or improve its operation).

See HQ 957719, dated July 26, 1995, and related cases. While not

required for the operation of a guitar or other string

instrument, the strap in issue facilitates the use of these

instruments by supporting them, thus freeing the user\'s hands to

pluck the strings. The strap is an accessory for tariff

purposes. No brochures or other product literature accompanied

your letter. We will therefore presume that the strap in issue

is solely or principally used with guitars, as you have stated.

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HOLDING:

Under the authority of GRI 1, the submitted strap is

provided for in heading 9209. It is classifiable in subheading

9209.92.80, HTSUS. As a good produced entirely in the territory

of Canada and the United States, it is dutiable under the NAFTA

at the rate of 0.6 percent ad valorem.

Sincerely,

John Durant, Director

Tariff Classification

Appeals Division