CLA-2 RR:TC:TE 958791 jb
Mr. Len Pawelczyk
The Camelot Company
9865 West Leland Avenue
Schiller Park, IL 60176
RE: Revocation of NY 840648; classification of knitted
elbow/knee support; merchandise is not an accessory; EN to
heading 6307; other made up articles
Dear Mr. Pawelczyk:
On May 17, 1989, our New York office issued to you New York
ruling letter (NY) 840648, which determined that a knit
elbow/knee support imported from Japan was classifiable in
heading 6117, HTSUSA, as an other made up clothing accessory.
At the request of our New York office, Customs has reviewed NY
840648 and determined that it is in error. Accordingly, NY
840648 will be revoked to reflect proper classification of the
merchandise in heading 6307, HTSUSA.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)) 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), notice of
the proposed revocation of NY 840648 was published on April 10,
1996, in the CUSTOMS BULLETIN, Volume 30, Number 15.
FACTS:
The merchandise at issue consists of a knit elbow/knee
support which is tube shaped and measures approximately 10 inches
in length. The merchandise is composed of 39 percent cotton and
61 percent man-made fibers which are a blend of 33 percent
polyvinyl chloride, 13 percent polyurethane and 15 percent nylon
filament yarn. According to accompanying literature, ten
magnets are sewn into the supporter to help eliminate pain in the
joint regions.
In NY 840648 the merchandise at issue was classified in
subheading 6117.80.0030, HTSUSA, which provides for, other made
up clothing accessories, knitted or crocheted, other accessories,
of man-made fibers.
ISSUE:
Whether the subject merchandise is properly classifiable in
heading 6117, HTSUSA, as an other made up clothing accessory or
in heading 6307, HTSUSA, as an other made up article?
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.
Heading 6117, HTSUSA, provides for, among other things,
other made up clothing accessories, knitted or crocheted. In
Headquarters Ruling Letter (HQ) 088540, dated June 3, 1991,
Customs determined an "accessory" to be a specific article
intended for use solely or principally with a particular article.
In HQ 950470, dated January 7, 1992, citing Webster's New
Collegiate Dictionary, the word "accessory" was defined as "a
thing of secondary or subordinate importance, or an object or
device not essential in itself, but adding to the beauty,
convenience, or effectiveness of something else". In order for
the merchandise in question, i.e., elbow/knee support, to be
classifiable in this heading, it must be considered an accessory
to clothing. In essence, the elbow/knee support must accent,
supplement or otherwise be related to a particular piece of
clothing. The principal function of the merchandise in question
is to guard the user from injury to the elbows or knees, and not
to enhance the user's clothing. Moreover, the elbow/knee support
is to be worn over bare elbows and knees and therefore has no
relation to the wearer's clothing. As such, the subject
elbow/knee support is not an accessory and is not classifiable in
heading 6117, HTSUSA.
Heading 6307, HTSUSA, provides for, among other things,
other made up articles. The Explanatory Notes to the Harmonized
Commodity and Description and Coding System (EN) to heading 6307,
HTSUSA, state:
This heading covers made up articles of any textile material
which are not included more specifically in other headings
of Section XI or elsewhere in the Nomenclature.
It includes, in particular:
(27) Support articles of the kind referred to in Note
1(b) to Chapter 90 for joints (e.g.,
knees, ankles, elbows or wrists) or muscles (e.g., thigh
muscles), other than those falling in
other headings of Section XI.
The subject elbow/knee support is the type of merchandise
specifically provided for in the EN to heading 6307, HTSUSA. As
this item is a made up textile article not more specifically
provided for elsewhere in the tariff, it is properly classifiable
in heading 6307, HTSUSA.
See also, HQ 952568, dated January 28, 1993 and HQ 951406, dated
July 13, 1992, where knee and elbow supports similar to the
subject merchandise were classified as other made up articles in
heading 6307, HTSUSA.
HOLDING:
The subject elbow/knee support is properly classifiable in
subheading 6307.90.9989, HTSUSA, which provides for, other made
up articles, including dress patterns: other: other: other;
other: other. The applicable rate of duty is 7 percent ad
valorem and there is no designated textile restraint category.
Accordingly, NY 840648 is revoked.
In accordance with section 625(c)(1), this ruling will
become effective 60 days after its publication in the CUSTOMS
BULLETIN. Publication of rulings or decisions pursuant to
section 625(c)(1) 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
Tariff Classification Appeals
Division