CLA-2 CO:R:C:T 089581 KWM
Mr. Duncan A. Nixon
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036
RE: Revocation of New York Ruling Letter 862971; Dynamic
Classics, Ltd.; Tummy Shaper Neoprene Belt; neoprene
rubber; belts; other made up article.
Dear Mr. Nixon:
This is in response to your request dated May 13, 1991,
regarding the reconsideration of New York Ruling Letter (NYRL)
862971, classifying merchandise described as a neoprene rubber
"Tummy Shaper." Our response follows.
FACTS:
The sample consists of a rectangular piece of expanded
synthetic (neoprene) rubber laminated on one side with a nylon
knit fabric. At one end of the strip is a hook and loop
fastener, adjustable for "one size fits all." The belt is
approximately 8 inches wide and 41 inches long and is worn
with the nylon on the outside. The information presented with
your letter asserts that the "Tummy Shaper" belt is designed
and used to promote weight loss.
ISSUE:
What is the tariff classification of this article under
the Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
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 determined that the neoprene/textile material is
a textile for purposes of classification in Section XI,
HTSUSA. In addition, we considered two headings for
classification of the "Tummy Shaper" belt: Heading 6117,
HTSUSA, which provides for clothing accessories, and heading
6307, HTSUSA, which provides for other made up textile
articles.
Neoprene rubber and textile
Neoprene is a synthetic cellular rubber containing tiny
bubbles of gas injected into the rubber during manufacture.
The bubbles give the rubber insulating qualities desirable in
certain articles. To the cellular rubber (neoprene), a
textile fabric has been laminated. The textile acts not only
as a reinforcing material for the neoprene, but also provides
a comfortable, attractive exterior surface for the item. It
also serves as part of the infinitely adjustable fastening
device; hence the "one size fits all" claim. Following the
legal notes to Chapter 59, HTSUSA, sheets or strip of cellular
rubber combined with a textile which is more than mere
reinforcing are "rubberized textile fabrics" for
classification purposes. Therefore, articles made from the
instant textile and neoprene rubber material are considered
textile articles for classification purposes.
The belts as accessories
Heading 6117, 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 is 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 6117, 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 6117 are
used to enhance, adorn or compliment articles of clothing.
Articles used principally for other purposes are not
classified in heading 6117.
The Explanatory Notes to heading 6117, 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 find 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 in conjunction with exercise for
weight loss. The items do not function as accessories. They
are therefore excluded from classification in heading 6117.
Other made up articles
Heading 6307, HTSUSA, provides for numerous miscellaneous
made up articles of textile 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 6117.
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.
TSUS case law
Because the merchandise may be classified by applying GRI
1, following the terms of the headings and the relative legal
notes, we need not resort to other authorities in reaching our
decision. Therefore, we expressly decline to rule on whether
the TSUS cases cited in your submission are applicable for
determining HTSUSA classification issues presented.
HOLDING:
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.
This notice to you should be considered a revocation of
HRL 862971 under 19 CFR 177.9(d)(1). For the purposes of
future transactions in merchandise of this type. HRL 862971
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification in
that current contracts for importation arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, you may, at your discretion,
notify this office and may apply for relief from the binding
effects of this decision as may be warranted by the
circumstances. However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.
Sincerely,
John A. Durant,
Director
Commercial Rulings
Division