CLA-2-62:S:N:N:3H-354 862972
Mr. James P. Sullivan
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109
RE: The tariff classification of neoprene and nylon supports
from Korea.
Dear Mr. Sullivan:
In your letter dated April 26, 1991, on behalf of your
client Sports Products Marketing, Inc., you requested a
classification ruling for certain Hummel Protect Support
Products.
You have submitted five samples. The elbow support de luxe,
sample C, is made of 90 percent neoprene rubber and 10 percent
nylon. It is said to be used to protect the muscles, tendons and
ligaments around the elbow. Specially designed for indoor
sports, the elbow support has a circular impact absorbing foam
pad approximately 8 millimeters thick.
The shin protector, sample E, is made of 90 percent neoprene
rubber and 10 percent nylon. The guard measures about 36
centimeters in length and contains shock absorbing foam strips
roughly 12 millimeters thick. It is said to be specially
designed for use in the play of soccer.
You contend that the Hummel Protect Support products are
properly classifiable as sports equipment in heading 9506,
Harmonized Tariff Schedules of the United States (HTS), given
that the components serve as protective equipment for sports and
are similar to certain protection devices enumerated in the
Explanatory Notes to heading 95.06, HTS.
Heading 9506, HTS, provides for, inter alia, articles and
equipment for gymnastics, athletics, other sports and outdoor
games. The Explanatory Notes (EN), which although not legally
binding, constitute the official interpretation of the Harmonized
System at the international level, provide at EN 95.06(B) (13)
that Chapter 95 includes protective equipment for sports or games
such as fencing masks and breast plates, elbow and knee pads,
cricket pads and shin guards.
The sports protective equipment intended for inclusion
within heading 9506, HTS, recognizes only that equipment designed
exclusively for protection against injury, that is, having
protective features with the sole or primary function of directly
absorbing the impact of blows, collisions or flying objects. The
sample E padded shin guard, specially designed to protect against
leg blows in the game of soccer, and the sample C elbow support
de luxe, which primarily provides protection against blows or
falls, qualify as the kind of athletic protective equipment
embraced by heading 9506. Although it is not addressed in your
inquiry, this tariff treatment would also extend to the knee
support de luxe but not to the balance of the knee supports and
elbow supports depicted in the pictorial literature accompanying
your letter.
Accordingly, the shin protector is classifiable in
subheading 9506.99.2000, HTS, under the provision for articles
and equipment for gymnastics, athletics, other sports...or
outdoor games...football, soccer and polo articles and equipment,
except balls, and parts and accessories thereof. The rate of
duty is 4.9 percent ad valorem.
The elbow support de luxe is classifiable in subheading
9506.99.6080, HTS, the provision for articles and equipment for
gymnastics, athletics, other sports...or outdoor games...; other.
The rate of duty is 4.64 percent ad valorem.
The back support lumbago, sample A, is made of neoprene
covered by knit nylon fabric on both sides. The support is belt-
shaped, measuring approximately 95 centimeters in length. The
support measures 26 centimeters in width at the center of the
back, tapering to 14 centimeters in width near the support's
rounded, hook and loop closures. The support has five flat
plastic stiffeners, each measuring 19 centimeters by 3
centimeters. The stiffeners are inserted into five parallel
pockets sewn into the interior back section of the support. The
exterior of the support has a permanently attached, 12 centimeter
wide, size adjustment band with hook and loop fabric. You state
that the support will be used to treat and prevent back pain
during weight lifting.
The knee support hinged, sample D, is made of neoprene
covered by knit nylon fabric on both sides. The knee support
measures approximately 30 centimeters in length. The tube-like
support consists of two panels. The back panel measures 9
centimeters across and has a 5 centimeter hole at the back of the
knee. At the top of the panel is a hook and loop adjustment
strap. The front panel covers the front and sides of the knee
area. It has a 3 centimeter hole at the knee, a wide hook and
loop adjustment strap above the knee, and a narrow adjustment
strap below the knee. On each side of the knee there is a
covered , hinged metal support. The hinged supports run parallel
to the leg, and measure approximately 26 centimeters in length.
You state that the straps and hinges support the knee preventing
"reinjury to a previously sensitive knee."
You contend that heading 9506, HTS, would apply to sample A,
the back support lumbago, and sample D, the knee support hinged.
As discussed above, heading 9506, HTS, will not apply to these
items as their sole or primary function is not to directly absorb
the impact of blows, collisions or flying objects.
As an alternative to heading 9506, HTS, you contend that the
applicable heading for samples A and D is heading 9021, HTS,
which provides for, inter alia, orthopedic appliances. The
Explanatory Notes to heading 9021 provide that the heading
includes appliances for preventing or correcting bodily
deformities; or supporting or holding organs following an
illness or operation. Despite the existence of adjustment straps
and hinges on the knee support hinged and the stiffeners and
adjustment band on the back support lumbago, we would not
consider these items, which may be used to prevent sprains or
strains and to support the area of the body where they are worn,
to be of the class or kind of appliance used with recovery from
bodily deformity or used following illness or operation of an
incapacitating nature.
The pants, sample B, are made of neoprene covered by knit
nylon fabric on both sides. The parts measure approximately 46
centimeters in length and would extend to the mid or lower thigh.
They consist of three panels. There is a front panel, a back
panel, and a third panel which connects the first two panels to
provide additional room through the inner thighs and groin area.
You state that the parts are used to prevent and treat groin
strains.
The applicable subheading for sample A, the back support
lumbago, sample B, the pants, and sample D, the knee support
hinged, will be 6212.90.0030, Harmonized Tariff Schedule of the
United States (HTS), which provides for brassieres, girdles,
corsets, braces, suspenders, garters and similar articles and
parts thereof, whether or not knitted or crocheted: other, of
man-made fibers or man made fibers and rubber or plastics. The
duty rate will be 7 percent ad valorem.
The back support lumbago, pants and knee support hinged fall
within textile category designation 659. Based upon
international textile trade agreements, products of Korea are
subject to quota restraints and visa requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport