CLA-2 CO:R:C:T 952390 jb
Beth C. Ring, Esquire
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106
RE: Lumbar support belt; worn over garments; heading 6307,
HTSUSA; other made up articles
Dear Ms. Ring:
This is in reply to your letter, dated August 4, 1992, on
behalf of your client, Occumed International Inc., concerning the
classification of a lumbar support belt under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample was provided to this office for examination.
FACTS:
The merchandise in question is a flexible back support in
the shape of a cummerbund which wraps around the waist outside
the wearer's clothing. The article is imported from Taiwan and
marketed as the "X-Tend Back Protector" or the "WORKFORCE Lumbar
Support."
It consists of an outer layer of either stretch mesh fabric
composed of 73 percent nylon and 27 percent spandex, or in a new
version called the "WORKFORCE Lumbar Support", 100 percent
elastic. The cummerbund tightens and closes by means of a hook
and loop fabric, and is reinforced on the outside with two four
inch wide side bands of elastic with a hook and loop closure to
adjust the fit. There are either four or six covered metal
vertical stays in the support to prevent it from curling. The
inside of the stays is sewn with rubber track stitching to
prevent the back support from slipping up or down.
The back support is available in different sizes from
approximately 30 to 75 inches long and from 8-3/4 to 10-1/2
inches wide. Some models have elastic suspenders which are
either permanently sewn on or detachable.
ISSUE:
Is the article classifiable in heading 6212, HTSUSA, which
provides for body supporting garments or in heading 6307, HTSUSA,
which provides for other made up articles?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section
or chapter notes, taken in order. Where goods cannot be
classified solely on the basis of GRI 1, the remaining GRI will
be applied, in the order of their appearance.
The competing provisions for this article are heading 6212,
HTSUSA, which provides for body supporting garments or heading
6307, HTSUSA, which provides for other made up articles.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System, are the official interpretation of
the tariff at the international level. The EN to heading 6212,
HTSUSA, state in pertinent part:
This heading covers articles of a kind designed for wear as
body-supporting garments or as supports for certain other
articles of apparel, and parts thereof... (Emphasis added)
The heading includes, inter alia:
(1) Brassieres of all kinds.
(2) Girdles and panty-girdles.
(3) Corselettes (combinations of girdles or panty-girdles
and brassieres).
(4) Corsets and corset-belts. These are usually reinforced
with flexible metallic, whalebone or plastic stays, and
are generally fastened by lacing or by hooks.
(5) Suspender-belts, hygienic belts, suspensory bandages,
suspender jock-straps, braces, suspenders, garters,
shirt-sleeve supporting arm-bands and armlets.
(6) Body belts for men (including those combined with
underpants).
(7) Maternity, post-pregnancy or similar supporting or
corrective belts, not being orthopaedic appliances of
heading 90.21 (see Explanatory Note to that heading).
In HQ 952201, dated October 26, 1992, Customs ruled on a
similar Lumbar support belt. That ruling stated:
In Customs' view, the belt in question is not similar to any
of the aforementioned articles. It does not support apparel
or other items, and therefore is not similar to braces or
garters. Moreover, while it is designed to support and
prevent injury to the back, the article in question is not a
form of garment, nor is it worn underneath other garments
as, for example, maternity belts or men's body belts.
Heading 6307, HTSUSA, is a residual provision which provides
for other made up articles of textiles that are not provided for
more specifically elsewhere in the nomenclature. In HQ 088540,
dated June 3, 1991, addressing the classification of a weight
lifting belt, Customs held that the article was classifiable
under the provision for other made up articles of heading 6307,
HTSUSA. A later ruling, HQ 089581, dated November 4, 1991,
addressing the classification of a similar article, a "Tummy
Shaper" belt, also classified the article in heading 6307,
HTSUSA.
There has been some confusion in determining what
distinguishes the belts of heading 6212, HTSUSA, from those of
heading 6307, HTSUSA. The EN to heading 6212, HTSUSA, are clear
in designating these articles as body-support garments or
supports for other kind of apparel. The distinction centers on
the fact that while the articles enumerated in the EN to heading
6212, HTSUSA, are principally used or worn as garments or garment
accessories, those of heading 6307, HTSUSA, are not.
Stated simply, merchandise similar to the subject articles,
is classifiable as belts of 6212, HTSUSA, if it functions with a
dual purpose, in providing:
1. support for the body, or support for certain articles of
apparel; and
2. a construction that allows the belt to be worn
comfortably next to the wearer's skin, under other
garments
This is the case for example, for such articles such as the
brassieres, girdles, corset-belts, suspender-belts, hygienic
belts, corrective belts, etc.
The belt in question is distinguishable from the enumerated
articles of heading 6212, HTSUSA, in that it is neither a garment
nor a kind of apparel. Nor can it be said that the belt is
designed for the purpose of being worn next to the wearer's skin.
It is a belt which is to be worn over other garments- not as
underwear. As it is not ejusdem generis with the body supporting
garments of heading 6212, HTSUSA, and since there are no headings
that specifically provide for the instant textile belt, it is
classifiable in heading 6307, HTSUSA, as an other made up
articles.
HOLDING:
The article in question, the "X-Tend Back Protector", is
classifiable in subheading 6307.90.9986, HTSUSA, under the
provision for other made up articles. The applicable rate of
duty is 7 percent ad valorem.
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 the
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