CLA-2 CO:R:C:T 952827 jb
Mr. Buchanan
Elmar Company
35B Perini Road
Elliot Lake, Ontario Canada P5A 271
RE: Modification of NY 873365; Kidney or Back belt; proper
classification in heading 6212, HTSUSA
Dear Mr. Buchanan:
On April 22, 1992, our New York office issued you New York
Ruling (NY) 873365, classifying a wool felt fabric kidney or back
belt in subheading 6307.90.9480, HTSUSA.
In Headquarters Ruling (HQ) 952390, Customs had occasion to
review this issue. This letter is to inform you that Customs has
modified its position on the above articles for the reasons
stated therein. Attached you will find a copy of that ruling.
As the kidney or back belt provides a dual function, i.e. as
an underwear type garment (to keep the lower back and kidney area
warm while working in a cold, damp, or drafty environment), in
addition to performing a support function for the lower back, it
is ejusdem generis with the body supporting garments of heading
6212, HTSUSA.
The proper classification for this garment is subheading
6212.90.0020, HTSUSA, which provides for body supporting
garments. As the article will be originating from Canada, the
applicable rate of duty is 4.2 percent ad valorem as per the
United States-Canada Free Trade Agreement (CFTA). The textile
category is 459.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NY 873365
is modified to reflect the above classification effective with
the date of this letter. If, after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter. Any
submission you wish to make should be received within 30 days of
this letter.
This modification is not retroactive. However NY 873365
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly). If it can be shown that you relied on NY 873365 to
your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approval from
other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division