CLA-2 RR:CR:TE 963450 jb
Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: Classification of knitted textile articles which feature magnets
Dear Mr. Epstein:
This is in response to your letter, dated March 19, 1999, on behalf of your client, Avon Products, Inc., wherein you request a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS), for certain knitted textile articles containing magnets. Samples were submitted to this office for examination.
FACTS:
The merchandise at issue is described as an eight-piece set of knitted articles with magnets. One of the items in the set is a fabric cinch belt which is secured by hook and loop type fasteners and measures approximately 32-1/2 inches in length and a maximum of 5-1/4 inches in width, designed to be worn around the waist. The belt features 16 magnets, each measuring approximately 3/4 of an inch in diameter inserted under a fabric mesh covering.
The set includes three smaller fabric bands, secured by hook and loop type fasteners, for use on the arms (wrist, elbow), legs (knee, ankle), etc. These measure 21-1/2 inches, 15-1/2 inches, and 10-1/4 inches in length, respectively and each are approximately 2-1/8 inches in width. The set also contains four square fabric components composed of mesh fabric on one side and featuring magnets. The two larger components, each measure approximately 4-1/2 inches by 4-1/2 inches and contain 5 magnets, each measuring approximately 1 inch in diameter inserted under the fabric mesh covering. Two smaller fabric components each measure approximately 2 inches by 2 inches and contain 1 inch diameter magnets inserted under a fabric mesh covering. The four fabric magnet holding components may be affixed to the fabric bands by hook and loop type patches located on the back.
ISSUE:
What is the proper classification for the subject merchandise?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.
In the case of the subject merchandise consisting of textile and textile and magnet components, both the heading which describes other made up textile articles (heading 6307, HTSUS) and the heading which provides for magnets (heading 8505, HTSUS), are considered equally descriptive. General Rule of Interpretation (GRI) 3 states:
(a). The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b). Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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.
The EN to GRI 3(b) state:
(VII). In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(VIII). The factor which determines the 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.
* * *
(X). For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking.
As stated above, the subject merchandise consists of two groups of articles. That is, the belt and four fabric squares consisting of a combination of textile and magnetic components (composite goods), and a second group (fabric bands) consisting merely of textile material. As such, before we can determine whether these items meet the criteria for “goods put up in sets for retail sale”, we must first determine the essential character for the group of articles consisting of both textile and magnetic components. If we determine that the essential character of the magnetic and textile group of articles is in fact, imparted by the magnets, we will have items classifiable in different headings (headings 8505, and 6307, HTSUS), meeting a particular need or carrying out a specific activity and put up in a manner suitable for sale directly to users without repacking, and therefore qualifying for consideration as a set.
We must now determine, if possible, whether an essential character determination can be made for the composite articles. In the case of the cinch belt, although the knit textile portion does provide minimal support to the waist, it also provides a means by which the magnets will be held in place. The remaining composite textile articles, the fabric squares, do not provide any support function, but are necessary in order to hold the magnets in place. The magnets on the other hand, enable the squares to function as “magnetic therapy.” Additionally, it is the magnets which provide the saleability to these articles, that is, the reason for which consumers will purchase this merchandise. Thus both the textile and magnetic portions appear to equally contribute to these articles.
In HQ 963460, dated February 16, 2000, Customs addressed the classification of a magnetic therapy article with dual functions, determining that the textile component imparted the essential character to the good as a whole. Therein we stated:
The decision as to which component imparts the essential character to the article depends on an examination of the article and its dual aspect. In HQ 956845, dated December 22, 1994, Customs examined the classification of textile wristbands, headbands, hard hat pads and vests with plastic polymer beads sewn inside which provided a cooling effect. All the articles were capable of functioning as a cooling mechanism. However, Customs stated that this did not mean that in all cases the cooling beads would impart the essential character. Where the article also functioned as a textile article in the ordinary manner, the cooling mechanism aspect of the article was not viewed as imparting the essential character. Where the textile article did not function in the ordinary manner, and thus appeared only to be providing a medium through which the cooling beads were able to perform their intended function, the beads were viewed as imparting the essential character.
By way of example, wristbands and headbands are made of soft and absorbent materials and their ordinary purpose is to absorb perspiration and keep it from the hands and eyes. However, the wristbands and headbands at issue in HQ 956845 were not made of such materials and it was clear that their purpose was not to act as an ordinary kind of wristband or headband. The function of the textile aspect of those articles was to provide a means by which the cooling beads could function. Their role as textile articles was limited to that purpose. Thus, the beads were viewed as imparting the essential character. In contrast, the vests in HQ 956845 were found to function as a textile article within the realm of what is ordinary for vests. The fact that the vest at issue provided a cooling feature did not render its basic function as a vest subordinate. Thus, the beads were not viewed as imparting the essential character to the vests.
Additionally, in HQ 957182, dated March 6, 1995, Customs again examined the dual aspect of “warmers” which consisted of a textile component that housed an “energy pack” which provided warmth. Customs stated that the energy packs were designed to provide warmth and the textile component provided the form and the means of performance. Customs found that the textile component did not function in the ordinary manner and only provided a medium through which the energy packs were able to perform their warming function. Accordingly, Customs found that the energy packs imparted the essential character to the articles….
Thus, to arrive at a proper classification determination with respect to textile articles which serve dual functions, a critical question is whether or not the textile components function in the ordinary manner or whether they only provide a medium through which another component is able to perform its intended function. To answer this question in the present case, we find that the magnetic therapy articles serve two roles: the magnets are alleged to provide pain relief and the textile portions provide a means by which the magnets are held in place. Upon examination of the subject merchandise it is our belief that the textile components do not function as supports in the ordinary manner; they are merely a vehicle through which the magnets are able to perform their intended function. Accordingly, it is the magnets which impart the essential character to these composite articles.
As the composite articles are classified according to the magnetic components in heading 8505, HTSUS, and the textile straps are classified in heading 6307, HTSUS, the merchandise is classifiable as a set pursuant to the terms of GRI 3(b). It is our determination that the essential character of this set is imparted by the magnetic components. It is the magnetic components which makes these items distinguishable and the reason for which consumers will be purchasing this product. As such, the subject merchandise is appropriately classified in the appropriate subheading of heading 8505, HTSUS.
HOLDING:
The merchandise is properly classifiable in subheading 8505.19.0000, HTSUSA, which provides for, electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes;
electromagnetic lifting heads; parts thereof: permanent magnets and articles intended to become permanent magnets after magnetization: other. The applicable general column one rate of duty is 4.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division