CLA-2 CO:R:C:T 952201 CRS
John M. Peterson, Esq.
Peter J. Allen, Esq.
Neville, Peterson & Williams
39 Broadway
New York, NY 10006
RE: Lumbar support belt; body-supporting garments; other made up
articles; HRL 088540.
Dear Sirs:
This is in reply to your letter of June 2, 1992, on behalf
of Global Systemax, Inc., concerning the classification of a
lumbar support belt under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). A sample of the merchandise in
question was provided and is described below.
FACTS:
The merchandise in question is a support belt for the lower
back made from inch thick rubber/plastic sheet covered by woven
nylon fabric. The belt measures approximately 31 inches in
length and from 3 inches to 5 inches in width. The rear or
center portion of the belt features a 5 inch by 5 inch rubber
pad that doubles the belt's thickness at that point. The belt
fastens by means of a narrower, extended nylon web belt that is
drawn through a plastic buckle and secured by a hook and loop
fabric closure. The belt is designed to be worn over clothing in
order to provide additional support for the lumbar region for
workers engaged in heavy lifting activities.
The belt is manufactured in Taiwan. It is anticipated that
the belt will be imported through several ports, including New
York and Chicago.
ISSUE:
The issue presented is whether the merchandise in question
is a body supporting garment similar to a body belt such that it
is classifiable under a provision for body supporting garments,
or whether, it is classifiable under a residual provision for
other made up textile articles.
LAW AND ANALYSIS:
Heading 6212, HTSUSA, covers brassieres, girdles, corsets,
braces, suspenders, garters and similar articles ... whether or
not knitted or crocheted. The scope of the expression "similar
articles," as used in the terms of this heading, is amplified by
the Harmonized Commodity Description and Coding System
Explanatory Notes, which although not legally binding, comprise
the official interpretation of the Harmonized System at the
international level. Explanatory Note (EN) 62.12. provides in
pertinent part that heading 6212 covers "articles of a kind
designed for wear as body-supporting garments or as supports for
certain other kinds of apparel." EN 62.12, 857. In addition to
the articles specifically provided for, heading 6212 includes:
(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 9021....
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, provides for other made up articles of
textiles that are not provided for more specifically elsewhere in
the nomenclature. Included in the heading are "belts which,
although worn around the waist, do not have the character of
belts of heading 62.17, e.g., belts for occupational use..." EN
63.07(16), 867. In Headquarters Ruling Letter 088540 of June 3,
1991, the issue was whether a weightlifting belt, made from
textile and rubber, measuring 4 inches in width by 40 inches in
length, was classifiable as sports equipment, as a clothing
accessory, or as a made up textile article. Customs held that
the weightlifting belt was classifiable under the provision for
other made up textile article of heading 6307.
Similarly, the belt in question is not an accessory and is
therefore distinguishable from belts of headings 6117 and 6217.
Since it is not ejusdem generis with the body-supporting garments
and apparel supports of headings 6217, and since there are no
headings that specifically provide for the instant textile belt,
it is classifiable in the residual heading for made up articles.
HOLDING:
The merchandise in question is classifiable in subheading
6307.90.9986, HTSUSA, under the provision for other made up
articles. It is dutiable at the rate of 7 percent ad valorem.
Sincerely,
John Durant, Director