CLA-2 CO:R:C:F 957183 GGD
Mr. Brian J. Hansen
Hansen Sports Company
8305 Westbend Road
Minneapolis, Minnesota 55427
RE: Modification of New York Ruling Letter (NYRL) 858816;
Protective Wristbands; Not Other Made Up Clothing
Accessories
Dear Mr. Hansen:
In NYRL 858816, issued January 3, 1991, a retail package
consisting of two wristbands, was classified in subheading
6117.80.0010, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for "Other made up clothing accessories,
knitted or crocheted...: Other accessories, Of cotton." We have
reviewed that ruling and have found it to be partially in error.
Therefore, this ruling modifies NYRL 858816. Pursuant to section
625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section
623 of Title VI (Customs Modernization) of the North American
Free Trade Agreement Implementation Act, Pub. L. 103-182, 107
Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the
proposed modification of NYRL 858816 was published on November
16, 1994, in the Customs Bulletin, Volume 28, Number 45/46.
FACTS:
The article at issue is a pair of knit terry cloth bands (80
percent cotton, 10 percent rayon, and 10 percent spandex), one of
which contains a protective insert of either rigid plastic or
closed-cell foam rubber. The article is imported in a clear
plastic package, with a paperboard header that is perforated for
hanging display and retail sale. The composition of the inserts,
as well as the sizes of the bands and inserts, vary, depending
upon the sport for which the wristbands are designed. The sample
article is intended for use in playing baseball and softball. -2-
Marketing information on the header includes the following: "Help
avoid wrist injuries and bruises from bad bounces and wild
pitches."
ISSUE:
Whether the retail package containing two wristbands, only
one of which contains a protective insert, is classifiable in
heading 6117, HTSUS, as other made up clothing accessories, in
heading 6307, HTSUS, as other made up textile articles, or in
heading 9506, HTSUS, as other sports equipment.
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 wristbands
are most properly classified as accessories to clothing, as
clothing, or as protective sports equipment. 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 wristbands 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 -3-
clothing accessories, and that there was no specific provision in
the Nomenclature for sweatbands. Neither of those wristbands
contained a protective insert or functioned to protect the wrist
from blows encountered in sports. Since heading 6307 refers to
only part of the set, i.e., the wristband without a protective
insert, we must look further to properly classify the complete
article.
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 wristband containing the protective insert is used
in a manner similar to the protective equipment classifiable in
heading 9506, and does not comprise sports clothing excluded from
chapter 95. Thus, heading 9506 refers to the other part of the
set, the wristband containing the protective insert.
Since the components are classifiable in different headings,
i.e., 6307 and 9506, the article cannot be classified by
reference to GRI 1.
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.
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 -4-
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 retail package containing two wristbands, only one of
which contains a protective insert, is classified in subheading
9506.99.6080, HTSUS, 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 4.64 percent ad valorem.
NYRL 858816, dated January 3, 1991, is hereby modified.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division