HQ W968418

May 29, 2007

**CLA-2 OT: RR: CTF: TCM** W968418 ADK

**CATEGORY:** Classification

**TARIFF NO.:** 7419.99.5050

Area Director

JFK International Airport Area

C/O Liquidation and Protest Branch

Building 77

Jamaica, NY 11430

**RE:** AFR of Protest No. 4701-06-100098; Metal Chain belts

Dear Port Director:

The following is our decision regarding the Application for Further
Review ("AFR") of Protest No. 4701-06-100098, timely filed on behalf of
Chanel, Inc (Chanel), concerning classification of certain "fancy metal
chain belts" under the Harmonized Tariff Schedule of the United States
(HTSUS).

**FACTS:**

The subject imports, numbers A26977, A26881, A26978, A27269 and A26875,
are five styles of women's metal chain belts. Each belt can be worn at
or slightly below the waist. The individual styles are described below:

Style A26977 is a brass link chain with a silver-toned coating,
throughout which a thin strip of black leather is interwoven. The belt
has a small metal hook that can be linked into any link in the chain.
Hanging from the belt are six metallic charms which spell out the brand
name "Chanel." A seventh logo charm, which hangs below the waist, is
attached to the end of the belt.

Style A26881 is a brass link chain with a gold-toned coating throughout
which a thin strip of black leather is interwoven. A double chain hangs
from the front portion of the waist and a logo charm hangs from the end
of the belt. The belt has a small metal hook that can be linked into any
link in the chain.

Style A26978 is a brass link chain with a silver-toned coating. It
features a black resin logo buckle, which can be hooked into any link in
the chain, and two resin logo charms at each end.

Style A27269 is a brass link chain with a silver-toned coating. It
features a rectangular metal and resin logo buckle which can be hooked
into any link in the chain. The belt also features two metal and resin
logo charms at each end of the chain.

Style A26875 is a brass link chain with a silver-toned coating to which
a resin and metal logo buckle with a lobster claw clasp closure is
attached. The front portion features two double chains which hang below
the waist. Six clusters of metal, faux pearls and rhinestones are
randomly interspersed throughout the primary belt chain. A metal and
rhinestone logo charm hangs from the end of the belt.

The five styles entered at the Port of New York on December 22, 2004 and
were liquidated under subheading 7117.19.90, HTSUS, as "Imitation
Jewelry: Of base metal, whether or not plated with precious metal:
Other: Other: Other." The protest was timely filed on February 9, 2006
and Chanel asserted that the proper classification is subheading
7419.99.5050, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), as "\[o\]ther articles of copper: Other: Other: Other: Other:
Other"

**ISSUE:**

Are the subject belts classifiable as imitation jewelry or clothing
accessories?

**LAW AND ANALYSIS:**

Initially, we note that the matter is protestable under 19 U.S.C. §
1514(a)(2) as a decision on classification. The protest was timely
filed, within 180 days of liquidation of the entry at issue
(Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L.
108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. §
1514(c)(3) (2006)).

Further Review of Protest No. 4701-06-100098 was properly accorded to
protestant pursuant to 19 C.F.R. §174.24 (a) because the decision is
alleged to be inconsistent with a ruling of the Commissioner of Customs
or his designee or with a decision made at any port with respect to the
same or substantially similar merchandise, and §174.24(b) because the
issue is alleged to involve questions of law or fact which have not been
ruled upon by the Commissioner of Customs or his designee or by the
Customs courts. In their submission, the Protestant specifically
identified the decisions which are alleged to be inconsistent with the
Port's actions. Furthermore, the Protestant has identified the specific
issues of law and fact which have not been ruled upon by CBP.

Classification under the HTSUS is made in accordance with the General
Rules of Interpretation (GRIs). 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 GRIs 2 through 6 may then be applied in order. The HTSUS
provisions under consideration are as follows:

7117 Imitation jewelry:

> Of base metal, whether or not plated with precious metal:

7117.19 Other:

Other:

7117.19.90 Other

\* \* \*

7419 Other articles of copper:

Other:

7419.99 Other:

Other:

7419.99.50 Other:

7419.99.5050 Other

\* \* \*

In addition to the terms of the headings, classification of goods under
the HTSUS is governed by any applicable section or chapter notes. The
legal notes to Section XV[^1] provide, in pertinent part:

Section XV: Base metals and articles of base metal

> 1\. This section does not cover:

\* \* \*

> \(e\) Goods of Chapter 71 (for example, precious metal alloys, base
> metal clad with precious metal, imitation jewelery);

\* \* \*

The legal notes to chapter 71 state, in pertinent part:

9.  For the purposes of heading 7113, the expression "[articles of
    jewelry]{.underline}" means:

> \(a\) Any small objects of personal adornment (gem-set or not) (for
> example, rings, bracelets, necklaces, brooches, earrings, watch
> chains, fobs, pendants, tie pins, cuff links, dress studs, religious
> or other medals and insignia)....

\* \* \*

> 11\. For the purposes of heading 7117, the expression "[imitation
> jewelry]{.underline}" means articles of jewelry within the meaning of
> paragraph (a) of note 9....

\* \* \*

The Harmonized Commodity Description and Coding System Explanatory Notes
(ENs) constitute the official interpretation of the Harmonized System at
the international level. While not 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 T.D. 89-80.

The ENs to heading 7117, HTSUS, provide, in pertinent part:

> For the purposes of this heading, the expression **imitation
> jewellery**, as defined in Note 11 to this Chapter, is restricted to
> small objects of personal adornment**,** such as those listed in
> paragraph (A) of the Explanatory Note to heading 71.13, e.g., rings,
> bracelets (other than wrist-watch bracelets), necklaces, ear-rings,
> cuff-links, etc....

(Emphasis in original)

\* \* \*

Initially, we note that the subject imports are composite goods,
consisting of both metal and non-metal components, i.e. leather strips,
resin charms, faux pearls or rhinestones. According to GRI 3(b),
composite goods are to be classified "as if they consisted of the
material or component which gives them their essential character...."
The term "essential character," refers to "the attribute which strongly
marks or serves to distinguish what an article is; that which is
indispensable to the structure, core or condition of the article."
Headquarters Ruling Letter (HQ) 956538, Dated November 29, 1994; [See
also]{.underline} [Better Home Plastics Corp. v. United
States]{.underline}, 20 CIT. 221; 916 F. Supp. 1265 (1996). In the
instant matter the essential character of each belt is the metal linked
chain. The composite belts will therefore be classified as if they
consisted only of base metal. At issue is whether the metal belts are
identifiable as imitation jewelry or as clothing accessories.

After entry, the Port at JFK liquidated the subject merchandise under
heading 7117, HTSUS, as imitation jewelry. The term "imitation jewelry"
applies only to "small objects of personal adornment." [See]{.underline}
chapter 71, note 9(a). These objects include, but are not limited to,
"rings, bracelets, necklaces, brooches, earrings, watch chains, fobs,
pendants, tie pins, cuff links, dress studs, religious or other medals
and insignia." Belts are not specifically named in this list of
exemplars. Classification under heading 7117, HTSUS, is therefore
dependent upon the cannon of construction known as *ejusdem generis*,
which means literally, "of the same class or kind." "Where particular
words of description are followed by general terms, the latter will be
regarded as referring to things of a like class with those particularly
described." [Nissho-Iwai American Corp. v. United States]{.underline}
(Nissho), 10 CIT 154, 156 (1986). "As applicable to classification
cases, *ejusdem generis* requires that the imported merchandise possess
the essential characteristics or purposes that unite the articles
enumerated *eo nomine* in order to be classified under the general
terms." [Id.]{.underline} at 157.

Fashion belts do not share the same essential characteristics as the
listed exemplars. The named articles are all "small objects of personal
adornment" which share the characteristics of being lightweight and
comparatively small in size. Belts, on the other hand, must be large
enough to encircle the wearer's waist, a circumference which is larger
than the finger, neck or wrist. Furthermore, each of the articles listed
is primarily decorative. Any functional use is subsidiary to the primary
purpose of adornment. While belts may be used for their functional and
decorative qualities, neither use is clearly primary[^2]. By application
of *ejusdem generis*, therefore, the subject belts are excluded from
heading 7117, HTSUS.

This conclusion is consistent with CBP practice with respect to plastic
and textile belts. CBP has uniformly excluded such items from heading
7117, HTSUS, stating that they "do not meet the definition of 'imitation
\[jewelry\]' pursuant to note 8(a)[^3] nor are they similar to the cited
exemplars." HQ 956014, dated June 8, 1994. [See also]{.underline} HQ
083703, dated September 1, 1989, (Holding that textile belts with metal
fashion buckles did not meet the definition of "imitation jewelry," and
therefore could not be classified under heading 7117, HTSUS). Fashion
belts, regardless of the constituent material, are excluded from heading
7117, HTSUS, because they do not satisfy the definition of "imitation
jewelry."

We next consider whether the subject belts are classifiable as "clothing
accessories." The term "accessory" is not defined in the Harmonized
Tariff Schedule or the ENs. When a tariff term is not defined in either
the HTSUSA or its legislative history, the term\'s correct meaning is
presumed to be its common meaning in the absence of

evidence to the contrary. [See]{.underline} [Rohm & Haas Co. v. United
States]{.underline}, 727 F.2d 1095 (CAFC 1984). In HQ 966506, dated
August 26, 2003, CBP adopted a definition of the key term "accessory:"

> [Webster\'s Third New International Dictionary]{.underline},
> 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...that accent or otherwise complete one\'s
> costume**.\"...There is no requirement that accessories exhibit a
> reliance or dependence 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...are often used for adornment or to compliment \[sic.\]
> clothing.** (Emphasis added)

The subject articles satisfy the definition of "accessory." The metal
belts are not essential, but they add to the beauty of the wearer's
clothing. These belts "accent or otherwise complete one's costume."

We recognize that there has been some inconsistency in the
classification of fashion belts. While textile or plastic belts are
uniformly classified as clothing accessories, metal belts have been
classified as both clothing accessories and imitation jewelry. See NY
L88204, dated November 17, 2005 (Classification of plastic belts under
heading 3926, HTSUS, which provides for "...articles of apparel and
clothing accessories."); NY I81111, dated April 29, 2002 (Classification
of a woven textile belt under heading 6217, HTSUS, which provides for
"other made up clothing accessories."); NY 875846, dated July 22, 1992
(Classification of an aluminum chain belt under heading 7616 as "other
articles of aluminum"); and NY L88846, dated November 18, 2005
(Classification of a metal chain belt under heading 7117, HTSUS, as
imitation jewelry). It is CBP's position that belts are classifiable as
clothing accessories regardless of the component materials. We note that
the HTSUS does not specifically provide a provision for clothing
accessories of base metal. Metal clothing accessories are therefore
classified according to their constituent material. CBP intends to
review all rulings concerning the classification of metal chain belts
and take appropriate measures under 19 U.S.C. §1625 to reconcile any
inconsistencies that may exist.

**HOLDING:**

By application of GRI 1 and GRI 3(b), the subject metal chain belts are
classifiable under heading 7419, HTSUS. Specifically, they are
classifiable under subheading 7419.99.5050, HTSUSA, as "\[o\]ther
articles of copper: Other: Other: Other: Other: Other." The 2004 column
one, general rate of duty was free.

The protest should be ALLOWED. In accordance with the Protest/Petition
Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this
decision, together with the CBP Form 19, to the protestant no later than
60 days from the date of this letter. Any reliquidation of the entry in
accordance with the decision must be accomplished prior to mailing of
this decision. Sixty days from the date of the decision Regulations and
Rulings of the Office of International Trade will make the decision
available to CBP personnel, and to the public on the CBP Home Page on
the World Wide Web at www.cbp.gov, by means of the Freedom of
Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director

Commercial and Trade Facilitation Division

[^1]: This section covers Chapters 72 through 83 of the HTSUS.

[^2]: In this ruling, we are not considering belts used for commercial
    purposes, such as tool belts. See New York Ruling Letter (NY)
    F87573, dated June 14, 2000.

[^3]: Chapter 71, note 8(a) of the 1994 HTSUS corresponds to chapter 71,
    note 9(a) of the 2007 HTSUS.