CLA-2 RR:TC:FC 958924 ALS
Port Director of Customs
U.S. Customs Service
110 S. Fourth St.
Room 154
Minneapolis, MN 55401
RE: Request for Further Review of Protest No. 3501-95-100209, dated May 25, 1995, Concerning Protective Wrist Guards Designed for Use in the Sport of In-line Skating
Dear Mr. Gonzalez:
This ruling is on a protest that was filed against your
decisions between February 24, 1995 and May 19, 1995, concerning
multiple entries covering protective wrist guards designed for
use in the sport of in-line skating.
FACTS:
The articles under consideration, which are referred to as
wrist guards, are fabricated from a combination of knit and mesh
man-made fibers which provide the base of the guards, synthetic
leather stitched across the front outer surface of the guards,
velcro fastener straps, and molded plastic inserts in the front
and back thereof. Two models of the articles under consideration
do not have sheathes and fourchettes which cover the fingers.
They have thumb holes and they only cover the wrists and upper
part of the hands. The remaining model of the articles under
consideration have sheathes with fourchettes which partially
cover the fingers.
ISSUE:
What is the classification of the subject articles imported
for use in the sport of in-line skating?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
The articles under consideration are protective wrist guards
which are utilized to protect the wearer while engaged in the
sport of in-line skating. In considering the proper
classification of these items which do not have sheathes and
fourchettes, we reviewed subheadings 9506.70.2000 and
9506.99.6080, HTSUSA. The first noted subheading provides for
"ice skates and roller skates, including skating boots with
skates attached; parts and accessories thereof;." We note,
without discussion, that the subject articles are not skates,
skating boots with skates attached or parts of skates. Thus, in
order for the protective wrist guards to be classified in
subheading 9506.70.2000, HTSUSA, they must be considered as
accessories of skates or skating boots. Since one of the models
of the articles under consideration has some of the same features
as gloves, i.e., sheathes and fourchettes which partially cover
the fingers, we also considered the applicability thereto of
subheading 6216.00.4600, HTSUSA, which provides for "Gloves,
mittens and mitts: Other: Of man-made fibers: other gloves,
mitten and mitts, all the foregoing specially designed for use in
sports,..."
As noted in Headquarters Ruling Letter (HRL) 956582, dated
March 14, 1995, an accessory is an article that is related to the
primary article and is intended for use solely or principally
with that primary article. The articles in that case were bands
of knit terry cloth with a protective insert of either rigid
plastic or closed-cell foam rubber. They were for use in various
sports, e.g., baseball, football. These items were marketed in a
similar manner to the instant protective gear insofar as they
were to help avoid injuries and bruises. It was proffered
therein that these bands were accessories to the sports clothing
utilized in playing the particular game. We concluded that the
bands were not related or connected to a primary article and were
not intended for the sole or principal use as a clothing
accessory and that they were protective equipment classifiable in
subheading 9506.99.6080, HTSUSA.
- 3 -
We have noted that the term "accessory" is not defined in
either the HTSUSA or the Explanatory Notes to the Harmonized
System (EN). We, however, have repeatedly noted that an
accessory is, in addition to being an article related to a
primary article, is used solely or principally with that article.
We have also noted that an accessory is not necessary to enable
the goods with which they are used to fulfill their intended
function. They are of secondary importance, not essential of
themselves. They, however, must contribute to the effectiveness
of the principal article (e.g., facilitate the use or handling of
the principal article, widen the range of its uses, or improve
its operation). (See HRL 953896, dated February 2, 1994 and HRL
950166, dated November 8, 1991). We have also noted that
Webster's Dictionary defines an accessory as an object or device
that is not essential in itself but adds to the beauty,
convenience, or effectiveness of something else.
While the subject guards protect the wearer from injury,
they do not contribute to the effectiveness of the in-line skates
by making them faster or smoother, or add any other capabilities
to the skates. In other words, even though the protective gear
may have a psychological effect on the wearer, it does not
enhance the capabilities of the skates.
In order to ascertain first hand the method of marketing of
this gear we visited several major sporting goods stores and a
warehouse store. We observed the method of display and spoke to
the professional staff in the sporting goods stores. We were
unable to confirm that the gear is marketed as accessories to
in-line skates. The items are marketed as protective gear or
protective equipment. Retail advertising confirms such marketing
method. While the packaging for the protective gear indicates
that it is recommended for in-line skating, there was a lack of
reference to such gear on the boxes containing such skates and
the owner's manuals and other material in such boxes, when
referring to such gear, referred to it as protective gear and not
accessories to the skates. We also noted that the literature
from some manufacturers indicates that the gear was suitable for
other sports, e.g., skateboarding. This empirical observation
confirmed our prior opinion that this protective gear is not an
accessory to in-line skates.
We next compared subheading 9506.70.2000, HTSUSA, to other
subheadings in heading 9506. While there is a similarity among
these subheadings, we noted one significant difference. Whereas - 4 -
the other subheadings generally include equipment related to a
specific sport or activity, e.g., baseball articles and
equipment, in their coverage, subheading 9506.70.2000, HTSUSA,
does not include a provision for equipment. Since we must
presume that the drafters of that tariff provision intended to
omit a reference to equipment and that it was not an oversight,
we considered what other subheading might be applicable to the
subject gear. We also concluded that the protective gear, while
not necessary for the sport of in-line skating, was specially
designed protective equipment for that sport.
In Cruger's inc. v. United States, 12 Ct. Customs Appeals.
516,519, T.D. 40730(1925), the Court indicated "the term
equipment applies to those articles that are so essential or
necessary to the game as to make it impossible to play the game
without them." It further noted that the term "equipment"
included inanimate objects ordinarily used and needed or required
for the safe, proper, and efficient taking of physical exercise
and efficient playing of any indoor or outdoor ball game or
sport. Subsequently, in Slazengers, Inc. v. United States,
33 U.S. Customs Ct. Rpts. 338, Abs. 58323 (1954), the Court
concluded that articles which serve "no other purpose but to aid
in a safer and more efficient game...are within the designation
of 'equipment'." In American Astral Corporation v. United
States, 62 U.S. Customs Ct. Rpts. 563, 571, C.D. 3827 (1969),
after referencing a tariff classification study, the Court
concluded "...the statutory designation of "equipment" is
satisfied once it is shown that the article is specially designed
for use in the game or sport." (See also Nichimen Co., v. United
States, 72 U.S. Customs Ct. Rpts. 130, C.D. 4514 (1974)).
Consequently, "equipment" for purposes of the sports
provision of heading 9506 is generally considered to include not
only those articles that are essential or necessary to the play
of a game or sport but the gear specially designed for use by the
player in connection with the game or sport. Accordingly, the
instant protective gear, being specially designed for use in
connection with the sport of in-line skating, is skating
equipment for tariff purposes and is classifiable in the residual
provision of heading 9506.
Wrist guards, with sheathes and fourchettes, for use in the
sport of in-line skating were the subject of New York Ruling
Letter (NYRL) 895546, dated March 28, 1994. That ruling, which - 5 -
held that these articles are classifiable in the provision for
gloves, is hereby affirmed as to such articles when separately
imported. Those items, when imported in a set composed of
various protective items for use in the sport of in-line skating,
are, as noted in Headquarters Ruling Letter (HRL) 957396, dated
December 12, 1994, classifiable with the other items of the set.
That ruling is hereby affirmed as to such finding but not as to
the subheading specified in the holding. That ruling is one of
several rulings which are being modified pursuant to section
625(c)(1) of the 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). The rulings, once modified, will bring
the rulings noted therein in conformity with other rulings on the
subject, e.g., HRL 958387, HRL 958456, and HRL 958710, dated
April 8, 1996.
HOLDING:
Protective wrist guards without fourchettes and sheathes,
and protective wrist guards with fourchettes and sheathes when
imported as part of a set with other protective gear, which are
composed of man-made fibers and plastics materials, and binding
straps with velcro , which are primarily designed to be used in
the sport of in-line skating, are classifiable in subheading
9506.99.6080, HTSUSA. Merchandise so classifiable was subject to
a general rate of duty of 4.5 percent ad valorem in 1995.
Protective wrist guards with fourchettes and sheathes, when
separately imported, are classifiable in subheading 6216.00.4600,
HTSUSA. Merchandise so classifiable is subject to a general rate
of duty of 5.2 percent ad valorem in 1995.
Since the classification indicated above is the same as the
classification under which the entries were liquidated, you are
instructed to deny the protest in full.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
In accordance with Section 3A(11)(b) of Customs Directive
099 3553-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be provided by your office to the
protestant no later than 60 days from the date of this letter. - 6 -
Any reliquidation of the entries in accordance with this decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Custom Rulings Module in ACS and the public via
the Diskette Subscription Service, Freedom of Information Act and
other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division