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HQ 089768

September 13, 1991

CLA-2 CO:R:C:T 089768 KWM


TARIFF NO.: 6307.90.9490

Ms. Colleen R. Franklin
Wal-Mart Stores, Inc.
International Merchandising
702 SW 8th Street
Bentonville, Arkansas

RE: Nylon hunting waist game bag; game belt; belt; clothing accessory; other made up article.

Dear Ms. Franklin:

This is in response to your request dated May 13, 1991, regarding the tariff classification of merchandise described as a "nylon hunting waist game bag." Our response follows.


The sample submitted consists of a 100 percent cotton webbing belt which fastens by means of a plastic buckle. Attached to the webbing are three pockets. One pocket is positioned on the back, and measures approximately 9 3/4 inches by 10 1/4 inches. It is made from a nylon material, and has a flap closure held in place by hook-and-loop fasteners. This pocket is referred to as the game pocket. The remaining two pockets are positioned to the side, and are made of 100 percent cotton material. They have no flaps or closures. They are designed to hold shotgun shells, and are referred to as the shell pockets. The entire article is a mix of drab green shades commonly referred to as camouflage.


What is the tariff classification of this article under the Harmonized Tariff Schedule of the United States Annotated?

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

We have considered two headings for classification of the
game bag/shell belt: Heading 6217, HTSUSA, which provides for clothing accessories, and heading 6307, HTSUSA, which provides for other made up textile articles.

The belts as accessories

Heading 6217, HTSUSA, provides for "clothing accessories"; the subheadings thereunder are based on constituent material (of cotton, of wool, . . etc.). We find no Legal Notes to either Chapter 62 or Section XI, HTSUSA, which would influence the classification of these goods. The alternative heading, 6307, HTSUSA, provides for other made up textile articles. However, this not a true alternative in that heading 6307 is a "basket" heading. It serves to classify merchandise not provided for more specifically in other headings of the nomenclature. Therefore, we must first determine whether the merchandise is included under the terms of heading 6217, HTSUSA; if not, then we will address its classification under heading 6307, HTSUSA.

An accessory is generally understood to mean an article not necessary to the functioning of the primary good; an adjunct; something subordinate or supplemental. An accessory must relate to or exhibit some nexus with the primary article.

Lastly, an accessory must be intended for use solely or principally as an accessory. Accessories of heading 6217 are used to enhance, adorn or compliment articles of clothing. Articles used principally for other purposes are not classified in heading 6217.

The Explanatory Notes to heading 6217, HTSUSA, indicate that "belts of all kinds . . . " are included in the heading.

While the Explanatory Notes are not binding on the Customs Service, they are instructive. In this case, we agree that the heading will include belts of all kinds, provided that they may also be properly considered to be "clothing accessories" as the legal terms of the heading require (see above).

In the opinion of this office, the instant belts are not clothing accessories. They do not exhibit the relationship with clothing necessary to be considered accessories to clothing; they do not adorn or accent clothing. The principal use for this merchandise is as an item of utility for transportation and storage while hunting, as evidenced by its design. The items do not function as accessories. They are therefore excluded from classification in heading 6217.

Other made up articles

Heading 6307, HTSUSA, provides for numerous miscellaneous made up articles not specifically provided for elsewhere in the nomenclature. The Explanatory Notes to heading 6307, HTSUSA, provide that the heading may include "belts, which although worn around the waist, do not have the character of belts of heading 62.17, . . .." This describes the merchandise at issue. As noted above, the instant belts do not have the character of accessories in heading 6217. They are known as belts only because they are worn around the waist. The Explanatory Notes to heading 6307 substantiate our rationale above that items such as these are not accessories
to clothing. Once excluded from the accessory provision, the nomenclature anticipates that these items may fall within the provisions for other made up textile articles.


The merchandise at issue is classified in subheading 6307.90.9490, HTSUSA, as an other made up article, other, other, other. The applicable duty rate is 7 percent ad valorem. There is no textile visa category associated with this classification.


John A. Durant,
Commercial Rulings

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