CLA-2 CO:R:C:T 950470 SK
Ms. Nicole M. Huff
International Forwarders, Inc.
101 Trade Zone Drive, ste. 8A
West Columbia, South Carolina 29170
RE: Classification of heat retainer; "Thermoskin"*; elbow warmer;
6307, HTSUSA; not a clothing accessory
Dear Ms. Huff:
This is in response to your letter of September 4, 1991, on
behalf of your client, United Pacific, Inc., requesting a binding
ruling for an elbow warmer referred to as "Thermoskin"*. A
sample was submitted to Customs for examination.
FACTS:
The submitted sample is a heat retainer which covers the
elbow and a portion of the arm when worn. The item has two main
applications: it is used in the treatment of arthritis and
sporting injuries. The article comes in various shapes for
various parts of the body and product literature states that the
heat retainer provides "light compression and prolonged heat
treatment" to the injured or the affected parts of the body.
The heat retainer is composed of neoprene rubber which is
laminated on the outer surface to both a knitted nylon fabric and
a knitted nylon pile fabric. On the inner surface the neoprene
is laminated to a knitted nylon pile fabric. Velcro-like
closures serve to provide an adjustable fit. The article is to
be imported from Australia.
ISSUE:
Whether the heat retainer is classifiable under heading
6117, HTSUSA, which provides for other made up clothing
accessories, or under 6307, HTSUSA, which provides for other made
up articles?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.
Heading 6117, HTSUSA, provides for clothing accessories.
There are no Legal Notes to either Chapter 61 or Section XI,
HTSUSA, which expressly provide for the classification of the
subject merchandise. Moreover, the term "accessory" is not
defined in the tariff schedule or Explanatory Notes. Webster's
New Collegiate Dictionary, (1977), defines "accessory" as a thing
of secondary or subordinate importance or an object or device not
essential in itself but adding to the beauty, convenience, or
effectiveness of something else. Customs defined accessory in
Headquarters Ruling Letter (HRL) 088540, dated June 3, 1991, as
an article that is related to the primary article, and intended
for use solely or principally with a specific article. In
heading 6117, HTSUSA, the primary article is clothing, and the
accessories classifiable under this provision will be related to
clothing, intended for use with clothing and of secondary
importance to clothing.
The alternative heading, 6307, HTSUSA, provides for other
made up textile articles. This is not a true alternative in that
heading 6307 is a "basket" provision intended to classify
merchandise not provided for more specifically in other headings
of the Nomenclature. We must determine whether classification is
proper under heading 6117, HTSUSA; if not, we will address
whether classification is proper under heading 6307, HTSUSA.
The article at issue is a heat retainer designed to provide
warmth and a modicum of support to individuals suffering from
arthritis or sporting injuries. The heat retainer is not
designed as a fashion statement nor to complement articles of
clothing. The heat retainer's primary function is to provide
relief from pain and, as such, it is not dependent on any type of
clothing to perform that role. The heat retainer does not have a
secondary function in which it is intended to accessorize
clothing. In fact, the use and function of the heat retainer is
completely divorced from its use with clothing. The subject
merchandise has no logical nexus with clothing; it neither adds
to clothing's beauty, convenience nor effectiveness. It is quite
clear that the article at issue does not exhibit the requisite
relationship with clothing so as to render it classifiable as a
clothing accessory under heading 6117, HTSUSA.
- 3 -
Although the Explanatory Notes (EN) to heading 6117, HTSUSA,
part 7, expressly include kneebands as classifiable under this
heading, Customs notes that kneebands and articles similar in
function (i.e., articles which provide warmth and support) will
only be classifiable under this heading provided that they may
also be properly considered to be "clothing accessories" as the
legal terms of the heading require.
Heading 6307, HTSUSA, provides for other made up articles
not specifically provided for elsewhere. As the article at issue
is not provided for elsewhere in the Nomenclature, and it is a
made up textile article, it is properly classifiable under this
provision.
HOLDING:
The submitted sample is classifiable under subheading
6307.90.9490, HTSUSA, which provides for other made up articles:
other: other ... other, dutiable at a rate of 7% ad valorem.
There is no textile visa category associated with this
classification at this time.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division