CLA-2 CO:R:C:G 086505 HP
Mr. Stephen D. Goodwin
President
Saratoga Forwarding Co., Inc.
18 Griffin Way
Chelsea, MA 02150
RE: Athletic supporter is a body supporting garment, not a part
or accessory of athletic equipment. Protective cup is part of
jock
strap.
Dear Mr. Goodwin:
This is in reply to your letter of January 25, 1990, concern
ing the tariff classification of athletic supporters and cup,
produced in Taiwan, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of a textile athletic
supporter packaged with a protective cup, and an athletic
supporter
packaged separately. The athletic supporter is constructed of a
3" polyester/spandex waistband, 1" leg straps, and a front pouch
which metallically snaps closed to house the protective cup. The
cup is plastic, with a rubber-like cushioned edge.
ISSUE:
Whether the instant merchandise is classifiable as sports
equipment under the HTSUSA?
LAW AND ANALYSIS:
Athletic Supporter
Heading 9506, HTSUSA, provides for, inter alia, sports
equipment. The General Rules of Interpretation (GRIs) to the
HTSUSA govern the classification of goods in the tariff schedule.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or chapter
notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRIs, taken in order.
Note 1(e) to Chapter 95, HTSUSA, excludes from classification
therein "[s]ports clothing ..., of textiles, of Chapters 61 or 62."
In addition, the Explanatory Notes (EN) to heading 9506, which
constitute the official interpretation of the tariff at the
international level, specifically exclude the same merchandise.
Since we have previously held athletic supporters to be garments,
classification within Chapter 95 would be incorrect.
Heading 6212, HTSUSA, provides for, inter alia, brassieres,
garters and similar articles. The EN to this heading states:
The heading includes, inter alia:
* * *
(5)Suspender-belts, hygienic belts, suspensory
bandages, suspender jock-straps, braces,
suspenders, garters, shirt-sleeve supporting
arm-bands and armlets. [Emphasis added.]
* * *
All of the above articles may * * * incorporate
fittings and accessories of non-textile materials
(e.g., metal, rubber, plastics or leather).
Based upon the above language, it is our opinion that the athletic
supporter is classifiable in heading 6212, HTSUSA.
Athletic Supporter & Protective Cup
Heading 6212, as we stated above, provides for, inter alia,
athletic supporters and parts thereof. If the cup is
considered a part of the supporter, therefore, it is classifiable
with the supporter under this heading.
Generally, an article is a part if it:
ONE)Must be combined with other articles to be used; or
TWO)Must be an integral, constituent or component part,
without which the article to which it is joined
could not function; or
THREE)Lends to the safe and efficient operation of the
article; and
FOUR)Must be identifiable by shape or other characteris
tics as an article solely or principally used as a
part.
It is our opinion that the protective cup falls under the
definition of parts, and is classifiable with the supporter. One
wears an athletic supporter and protective cup to provide a groin
shield against incoming projectiles. Clearly, the athletic sup
porter on its own would be unable to perform this vital function.
The question has been raised as to whether the above analysis
affects the classification of protective cups imported unaccom
panied by athletic supporters. The EN to heading 9506 specifically
includes, at (B) (13), "[p]rotective equipment for sports or games,
e.g., fencing masks and breast plates, elbow and knee pads, cricket
pads, shin guards." Protective cups clearly fall under this
description. See, e.g., NYRL 833791 of December 30, 1988 (classif
ying "foam-trimmed, hard plastic cup that is normally worn with a
supporter" under subheading 9506.99.6080, HTSUSA). Note 1(e) to
Chapter 95, supra, excludes only sports clothing from classifica
tion therein, not PARTS of sports clothing. Since we have deter
mined that the cup is a part of the athletic supporter, not sports
clothing in and of itself, classification under subheading 9506
would still be correct.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified ...
ATHLETIC SUPPORTER & ATHLETIC SUPPORTER WITH PROTECTIVE CUP
... under subheading 6212.90.0030, HTSUSA, textile category
659, as brassieres, girdles, corsets, braces, suspenders, garters
and similar articles and parts thereof, whether or not knitted or
crocheted, other, of man-made fibers or man-made fibers and rubber
or plastics. The applicable rate of duty is 7 percent ad valorem.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent negotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report On Current Import Quotas (Restraint
Levels), an issuance of the U.S. Customs Service, which is updated
weekly and is available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the re
straint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division