March 5, 2008 CBP Bulletin Notice on Classifying All Metal Fashion Belts According to Their Constituent Material
In the March 5, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 11), CBP published a notice proposing to revoke 12 classification rulings, modify three classification rulings, and revoke treatment as follows:
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Proposed revocation and modification of rulings; proposed revocation of treatment. CBP is proposing to revoke 12 rulings and modify three rulings on the classification of certain metal fashion belts. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling revocations, or any party involved with a substantially identical transaction, should advise CBP by April 4, 2008, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Metal fashion belts. The merchandise at issue is fashion belts of metal or metal chain, with or without the addition of fabric trim, ribbon, plastic ornaments, glass or plastic beads.
CBP is proposing to issue HQ H011753, H011755, H011756, H011757, H011758, H011760, H011761, H011762, H011764, H011765, H011766, H011767 in order to revoke NY N004868, M83367, L88846, L80384, K89513, K82771, K86961, K87657, K86932, K86856, J89515, J80040, and reclassify the metal belts according to their constituent materials rather than in HTS 7117.90 as imitation jewelry. CBP is also proposing to modify NY L84203, K86935, K87353 and any other ruling not specifically identified to reflect the new analysis.
CBP proposes this change based on HTS Chapter 71, Note 9 (a) which states that the term imitation jewelry applies only to "small articles of personal adornment" such as rings, bracelets, necklaces, earrings, cuff links, etc. CBP asserts that because belts are not on this list, classification in HTS 7117.90 can only be based on ejusdem generis, which means literally "of the same class or kind," and requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine under HTS 7117.90.
CBP proposes that belts do not possess the same essential characteristics as small articles of personal adornment. Belts must be large enough to encircle the waist, which is larger in circumference than a finger, neck or wrist. In addition, according to CBP, belts may be used for their functional and decorative qualities, neither use is clearly primary.
CBP recognizes there has been some inconsistency in the classification of fashion belts. Textile or plastic belts are generally classified as clothing accessories, metal belts have been classified as both clothing accessories and imitation jewelry. CBP now proposes the position that fashion belts are classifiable as clothing accessories regardless of the component materials. As the HTS does not contain a provision specifically for clothing accessories of metal, metal clothing accessories are to be classified according to their constituent materials (i.e. other articles of iron or steel, etc.).
Proposed: according to their constituent materials; current: 7117.90, 11%
March 5, 2008 CBP Bulletin (Vol. 42, No. 11) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2008/