CLA-2 CO:R:C:G 088540 KWM
TARIFF: 6307.90.9490
Ms. Karen J. Hiatt, Regional Director
Commercial Operations Division
Pacific Region
United States Customs Service
Suite 534
One World Trade Center
RE: Weightlifting belts; Sports equipment; Wearing apparel;
Clothing accessories; Belts; Other made up articles.
Dear Ms. Hiatt:
This protest was filed in response to your classification of
weightlifting belts in entry number 989-0027757-9 on November 19,
1990. The goods were manufactured and shipped from Taiwan for
entry through the Port of Los Angeles/Long Beach. For the
reasons below, we find that the protest should be denied in part
and allowed in part.
FACTS:
The merchandise at issue is described as a weightlifting
belt. It is 4 inches in width and approximately 40 inches in
length. The bulk of the belt is made of a stiff material,
presumably a foam rubber, to which is attached a nylon webbing
strip for securing around the waist. The belt is worn for
support for the lower back while engaged in activities requiring
heavy lifting. The importer asserts, and we have no reason to
dispute, that the belt is designed solely to provide support to
the weight bearing portion of the back. The importer also
asserts that the belt has no function other than as a weight
lifting belt. We believe that other uses may exist, and that the
belt could be used in other situations (both athletic and non-
athletic) where lower back support is required. Such uses may,
however, be considered fugitive.
At the time of entry, your office classified the merchandise
as belts of Chapter 61 or 62, HTSUSA, depending on the
construction of the items. That classification resulted in the
denial of entry due to quota restrictions. The importer asserts
that the belts should be classified as sports equipment of
Chapter 95, HTSUSA, or as other made up articles of Chapter 63,
HTSUSA. Under either of the importer's proposed classifications,
the articles would be allowed entry.
ISSUES:
Are the weightlifting belts considered sports equipment of
Chapter 95, HTSUSA?
If not, are they belts classifiable in Chapter 61 or 62,
HTSUSA?
Finally, if neither of the above classifications is correct,
how should the belts be classified?
LAW AND ANALYSIS:
Counsel for the importer notes that "similar" belts were the
subject of a binding Headquarters Ruling Letter (HRL) 081246,
dated September 12, 1988. However, that ruling was binding only
under the Tariff Schedules of the United States (TSUS). The last
paragraph of HRL 081246 reads:
This classification [subheading 9506.91.0030,
HTSUSA] represents the present position of the Customs
Service regarding the dutiable status of the
merchandise under the proposed HTSUSA. If there are
changes before enactment this advice may not continue
to be applicable.
HTSUSA classification in correspondence such as HRL 081246 was
intended to be advisory only. Since the enactment of the new
tariff schedule, Customs has determined through their
implementation that merchandise such as this is not classifiable
in heading 9506, HTSUSA. HRL 081246 is not relevant in this
case.
Counsel for the importer also notes the classification
ruling provided in HRL 083267, for merchandise referred to as a
"conditioning belt." We do not have the article at issue in HRL
083267 before us, and we hesitate to review that classification
in consideration of this application for further review. The
classification in that case was or may have been based on
specific factors unique to the product, and we do not believe it
should be influential here.
Other than the 'precedent' of HRL 081246, counsel for the
importer also argues that the weightlifting belt at issue should
be classified as sports equipment because it falls within the
terms of the heading. Specifically, they (the belts) permit the
user to safely, efficiently and confidently engage in the sport
or activity of weight lifting. We do not agree.
An examination of the items specifically provided for under
heading 9506, HTSUSA, indicates that the equipment provided for
does not include articles such as the weightlifting belt: skis
(for either snow or water), surf boards, skates, balls, rackets,
or golf clubs. These items are appliances or apparatus for use
while engaged in the sport. Most are a type of 'hardware'
required by a participant; a physical necessity for the sport.
Customs has included within the heading protective equipment worn
on the person while engaged in a particular sport, such as
fencing masks or equestrian body protectors. The instant
articles are more akin to a textile clothing accessory than
protective equipment. Moreover, while a belt may be worn for
increased comfort while lifting weights, it is by no means a
necessity. We continue to be of the opinion that a distinction
exists among the headings of the nomenclature between clothing
and accessories (including protective clothing) and protective
equipment.
As an alternative to classification as sports equipment,
counsel for the importer proposes that the goods be classified as
other made up textile articles. In support of that argument,
counsel distinguishes between belts of headings 6117 or 6217,
HTSUSA, and other belts mentioned in the Explanatory Notes to
heading 6307, HTSUSA. The essence of the argument is that this
merchandise is not an accessory to clothing and that it does not
possess the character of the belts classified in headings 6117 or
6217, HTSUSA. We agree.
We find no Legal Notes to Section XI, HTSUSA, which would
influence the classification of these goods. The suggested
alternative heading, 6307, HTSUSA, provides for other made up
textile articles. It is a "basket" heading in that it serves to
classify merchandise not provided for more specifically in other
headings of the nomenclature. Therefore, we must first determine
whether the merchandise is included under the terms of heading
6117 or 6217, HTSUSA; if they are not, then we will address their
classification under heading 6307, HTSUSA.
An accessory is generally understood to mean an article
which is not necessary to enable the goods with which they are
used to fulfill their intended function. There is no requirement
that accessories exhibit a reliance or dependance on the primary
article(s). Accessories must be related to, or exhibit some
connection to the primary article, and must be intended for use
solely or principally as an accessory. For example belts used as
clothing accessories need not rely or depend on a particular
article of clothing. Fashionable belt accessories may be worn
with different articles and may take several forms (scarves,
sashes, leather belts, etc.); they are often used for adornment
or to compliment clothing. However, they must clearly be
intended for use solely or principally as an accessory to
clothing; belts used solely or principally for other purposes
would not be classified here.
The Explanatory Notes to heading 6217, HTSUSA, indicate that
"belts of all kinds . . . " are included in the heading. While
the Explanatory Notes are not binding on the Customs Service,
they are instructive. In this case, we agree that the heading
will include belts of all kinds, provided that they may also be
properly considered to be "clothing accessories" as the legal
terms of the heading require.
In the opinion of this office, the instant belts are not
clothing accessories. They are used principally for other
purposes. They do not exhibit the relationship with clothing
necessary to be considered accessories to clothing; they do not
adorn or accent clothing nor can they be threaded through belt
loops on trousers. The principal use for this merchandise is as
a protective artilce for use while participating in weight
lifting activities, as evidenced by the design. The items do not
function as accessories. They are therefore excluded from
classification in heading 6217.
Heading 6307, HTSUSA, provides for numerous miscellaneous
made up articles not specifically provided for elsewhere in the
nomenclature. The Explanatory Notes to heading 6307, HTSUSA,
provide that the heading may include "belts, which although worn
around the waist, do not have the character of belts of heading
62.17, . . .." This describes the merchandise at issue. As
noted above, the instant belts do not have the character of
accessories. They are known as belts only because they are worn
around the waist. The Explanatory Notes to heading 6307
substantiate our rationale above that items such as these are not
accessories to clothing. Once excluded from the accessory
provision, the nomenclature anticipates that these items may fall
within the provisions for other made up textile articles.
HOLDING:
The protest is denied with regard to classification of the
merchandise as sports equipment of heading 9506, HTSUSA. The
protest is allowed with regard to classification as other made
up textile articles of heading 6307, HTSUSA. The goods will be
classified in subheading 6307.90.9490, as other made up textile
articles; other; other; other. The applicable rate of duty is 7
percent ad valorem.
A copy of this decision should be attached to the CF 19 to
be returned to the protestant.
Sincerely,
John A. Durant,
Director
Commercial Rulings Division