CLA-2 CO:R:C:T 951406 CAB
Mr. Arturo E. Dominguez
Adco International Trade Services
1015 Juarez
Suite 110
Laredo, Texas 78090
RE: Knee pads; elbow pads; wrist guards; not clothing
accessories; other made up articles; sports equipment
Dear Mr. Dominguez:
This ruling is in response to your inquiry of March 23,
1992, requesting a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for knee
pads and protective articles. Samples were submitted for
examination.
FACTS:
The merchandise in question consists of two types of knee
pads, elbow pads, and protective wrist guards. One type of knee
pad has the same function as the elbow pad; this function is to
act as body protection for the wearer when she is engaging in
sports. The knee and elbow pads utilized for sporting activities
consist of hard plastic contoured caps attached by grommets to
nylon supports and fitted on the user with elastic sleeves.
The other type of knee pad being considered for tariff
classification is a pad designed to cushion the knees when a user
is either engaged in construction work, or performing gardening
or household chores. The knee pad is constructed of woven
Cordura nylon on the front, and a tricot knit fabric with foam
backing on the back of the article. The knee pad is
approximately 9 inches long and 7 inches wide; the knee area is
covered by a hard plastic cup that is attached to the nylon
surface by 6 metal grommets; and the pad has adjustable Velcro
closures.
The wrist guards are constructed primarily with nylon fabric
and a high impact plastic splint insert. The wrist guards also
contain extra padding in stress areas and two Velcro closures.
ISSUE:
What is the applicable tariff classification of the
protective article under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.
Heading 9506 provides for articles and equipment for
gymnastics, athletics, other sports (including table tennis) or
outdoor games, not specified or included elsewhere in this
chapter; swimming pools and wading pools; parts and accessories
thereof.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. They state, in pertinent part:
This heading covers:
* * *
(B) Requisites for other sports and outdoor games
(other than toys presented in sets, or separately of
heading 95.03), e.g.:
* * *
(13) Protective equipment for sports or games e.g.,
fencing masks and breast plates, elbow and knee pads,
cricket pads, shin-guards.
In this instance, the knee pads used for sports, and the
elbow pads are clearly recognizable as such, and they are
specifically provided for in the EN to Heading 9506. The wrist
guards have the primary function of protecting the wearer during
sporting activities. Consequently, the knee pads used for
sports, the elbow pads, and the wrist guards are classifiable in
Heading 9506.
Two headings are potentially applicable to the type of knee
pads used in the home, gardening, and the construction industry.
Heading 6217, HTSUSA, provides for other made up clothing
accessories. There are no Legal Notes to either Chapter 62,
HTSUSA, or Section XI, HTSUSA, wherein Chapter 62 is located,
that would aid in the classification of the knee pads in
question. Since there is no specific definition for the term
"accessory" in the tariff, Customs had to formulate a workable
definition from various sources. In Headquarters Ruling Letter
(HRL) 088540, dated June 3, 1991, Customs determined that an
"accessory" is an article that is related to a specific article,
and intended for use solely or principally with that article. In
HRL 950470, dated January 7, 1992, Customs looked to Webster's
New Collegiate Dictionary, 1977 for a definition of accessory and
noted that an "accessory" is 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.
Heading 6307, HTSUSA, provides for various miscellaneous
articles not specifically provided for elsewhere in the tariff.
Thus, we must first determine whether the articles in question
are classifiable in Heading 6217; if not, then we will address
their classification under Heading 6307.
The articles in question are knee pads that in this case,
are used primarily as a body protector for a user in the
construction industry. However, in order to be classifiable in
Heading 6217, knee pads must be considered accessories to
clothing. In essence, the knee pads must accent, supplement, or
otherwise be related to a particular piece of clothing. The
instant articles' principal function are to guard the user from
bodily injury, and not to enhance the user's clothing in any way.
Moreover, the knee pads can be worn over bare knees, and
therefore, have no relation or impact on the wearer's clothing.
Accordingly, these knee pads are not accessories, and are not
classifiable in Heading 7217.
Heading 6307, HTSUSA, is a provision for other made up
articles not specifically provided for elsewhere. Since knee
pads used in the construction industry are not provided for
elsewhere in the tariff, and they are made up textile articles,
they are classifiable in Heading 6307.
HOLDING:
As a result of the foregoing, the knee pads used for playing
sports, the elbow pads, and the wrist guards are classifiable in
subheading 9506.99.6080, HTSUSA, which provides for articles and
equipment for gymnastics, athletics, other sports...; other;
other; other. The applicable rate of duty is 4.6 percent ad
valorem. The knee pads used for protection in the construction
industry are classifiable in subheading 6307.90.9986, HTSUSA,
which provides for other made up articles; other; other...;
other. 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 renegotiations 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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division