CLA-2 CO:R:C:F 956582 GGD
Area Director of Customs
Western Great Lakes Area
110 South Fourth Street
Minneapolis, Minnesota 55401
RE: Internal Advice Request No. 36/94; "Wrist Pro" Protective
Wrist Bands; Sports Equipment; Not Clothing or Clothing
Accessories
Dear Sir:
This letter is in response to Internal Advice Request No.
36/94, initiated by a letter dated May 10, 1994, submitted by
William L. Griffin & Company, 7830 12th Avenue South,
Minneapolis, Minnesota 55425, on behalf of Hansen Sports Company.
The request concerns the classification of protective wrist bands
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The articles are imported from Taiwan and
samples were submitted with the request. Subsequent to the
request and submission, a conference was held with Headquarters
personnel on July 6, 1994. Additional submissions were
subsequently received and considered.
FACTS:
The sample articles are bands of knit terry cloth (80
percent cotton, 10 percent nylon, and 10 percent rubber), most of
which contain a protective insert of either rigid plastic or
closed-cell foam rubber. The items are imported in clear plastic
packages, with paperboard headers that are perforated for hanging
display and retail sale. They are packaged either individually
(in which case the band contains an insert) or in pairs (in which
case one of the bands may not have an insert). The presence and -2-
composition of inserts, as well as the sizes of the bands and
inserts, vary, depending upon the sport for which they are
designed.
For example, sample A consists of one wrist protector (with
rigid plastic insert) for baseball and softball. Marketing
information on the header includes the following: "Help avoid
wrist injuries and bruises from bad bounces and wild pitches."
Sample B consists of two bands (each with a rigid plastic insert)
for protection from "hooks and slashes" during hockey, broomball,
lacrosse, field and street hockey. Sample C consists of two
long, wide wrist protectors (each with a closed-cell, foam rubber
insert) for avoiding "wrist and forearm injuries from heavy
contact" during football. Sample D consists of two long wrist
protectors (only one of which contains a protective insert) for
baseball and softball.
ISSUES:
1) Whether the wrist protectors are classifiable in heading
6117, HTSUS, as clothing accessories of cotton, in heading 6307,
HTSUS, as other made up textile articles, or in heading 9506,
HTSUS, as other sports equipment.
2) What is the proper classification for the retail package
containing two wrist protectors, only one of which contains a
protective insert?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). 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 relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
The essential issue in this case is whether the wrist
protectors are most properly classified as accessories to
clothing, as clothing, or as protective sports equipment. -3-
Heading 6117, HTSUS, provides for other made up clothing
accessories. In Headquarters Ruling Letter (HRL) 088540, issued
June 3, 1991, this office discussed the distinction among the
headings of the nomenclature covering clothing and accessories
(including protective clothing) and protective equipment. We
stated that accessories must be related to, or exhibit some
connection to a primary article, and must be intended for use
solely or principally as an accessory. Whether or not the wrist
protectors are found to be clothing, they are not related or
connected to a primary article, and are not intended for sole or
principal use as a clothing accessory. Thus, the items are not
classifiable in heading 6117, HTSUS.
Heading 6307, HTSUS, covers other made up textile articles,
including dress patterns. In HRL 951844, issued September 4,
1992, this office classified a pair of cotton/stretch nylon
wristbands in heading 6307. We noted that the essential function
of the items was to absorb sweat, that they did not constitute
clothing accessories, and that there was no specific provision in
the Nomenclature for sweatbands. The articles did not contain
protective inserts or function to protect the wrists from blows
encountered in sports. We thus find that the wrist protectors
are not clothing classifiable in heading 6307, and we must look
further to properly classify the articles.
Heading 9506, HTSUS, provides, in pertinent part, for
articles and equipment for athletics, other sports or outdoor
games. Note 1(e) to chapter 95 states that the chapter does not
cover sports clothing. However, the ENs to heading 9506 indicate
that the heading covers protective equipment for sports or games,
including breast plates, elbow pads, knee pads, cricket pads, and
shin guards, all of which provide protection for bones closely
underlying the skin and having little natural protection. We
find that the wrist protectors perform a similar protective
function, and that they do not comprise sports clothing excluded
from chapter 95. The wrist protectors are classified in
subheading 9506.99.6080, HTSUS.
With respect to the classification of the retail package
containing two wrist protectors, only one of which contains a
protective insert (sample D), we find that the article cannot be
classified by reference to GRI 1 because the components are
classifiable in different headings, i.e., 9506 and 6307.
In pertinent part, GRI 2(b) states that:
[t]he classification of goods consisting of more than
one material or substance shall be according to the
principles of rule 3. -4-
GRI 3(a) directs that the headings are regarded as equally
specific when each heading refers to part only of the items
contained in a set put up for retail sale. Therefore, to
determine under which provision the article will be classified,
we look to GRI 3(b), which states in pertinent part that:
goods...which cannot be classified by reference to
3(a), shall be classified as if they consisted of the
material or component which gives them their essential
character, insofar as this criterion is applicable.
In order to determine the essential character of the set, we
next view Explanatory Note VIII to GRI 3(b), which provides the
following guidance:
The factor which determines essential character
will vary as between different kinds of goods. It
may, for example, be determined by the nature of
the material or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
We note that a wristband without a protective insert essentially
functions to absorb sweat, while the other component primarily
provides protection. We are also mindful that in baseball and
softball, the wrist that faces the pitcher and wears the
fielder's glove is in greater need of protection than the other
wrist. Thus, the pair of wrist protectors containing only one
protective insert may be worn primarily to protect. We find that
the set's essential character is provided by the protective
equipment component classifiable in heading 9506.
HOLDING
The "Wrist Pro" protective wrist bands are classified in
subheading 9506.99.6080, HTSUSA, the provision for "Articles and
equipment for general physical exercise, gymnastics, athletics,
other sports (including table-tennis) or outdoor games...parts
and accessories thereof: Other: Other: Other, Other." The
applicable duty rate is 4.5 percent ad valorem.
The "Wrist Pro" retail package containing two wrist bands,
only one of which contains a protective insert (sample D), is
also classified in subheading 9506.99.6080, HTSUSA.
This decision should be mailed by your office to the
internal advice requester no later than 60 days from the date of
this letter. After sixty days, the Office of Regulations and -5-
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division