CLA-2 CO:R:C:T 954124 jb
Sam DiBiase
Leeds Leather Products
4431 William Penn Highway
Murrysville, PA 15668
RE: Lumbar support belt; worn over garments; heading 6307,
HTSUSA; other made up articles
Dear Mr. DiBiase:
This is in reply to your letter, dated March 19, 1993,
concerning the classification of a lumbar support belt under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise in question is referred to as a wrap around
"Safety Belt" constructed from nylon and spandex woven fabric,
designed to support the weight bearing portion of the back, and
is to be imported from the Philippines.
The belt measures 41 inches by 9 inches at the center back
and tapers to five inches at each rounded end. The belt is
secured by means of hook and loop fabric and is designed to be
worn around the waist between the hips and the rib cage. The
shorter and narrower outerbands of elasticized fabric with hook
and loop material at each end are used to adjust the fit. The
article also features four stays at the back and permanently
attached suspenders.
ISSUE:
Is the article classifiable in heading 6212, HTSUSA, which
provides for body supporting garments or in heading 6307, HTSUSA,
which provides for other made up articles?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section
or chapter notes, taken in order. Where goods cannot be
classified solely on the basis of GRI 1, the remaining GRI will
be applied, in the order of their appearance.
The competing provisions for this article are heading 6212,
HTSUSA, which provides for body supporting garments or heading
6307, HTSUSA, which provides for other made up articles.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System, are the official interpretation of
the tariff at the international level. The EN to heading 6212,
HTSUSA, state in pertinent part:
This heading covers articles of a kind designed for wear as
body-supporting garments or as supports for certain other
articles of apparel, and parts thereof... (Emphasis added)
The heading includes, inter alia:
(1) Brassieres of all kinds.
(2) Girdles and panty-girdles.
(3) Corselettes (combinations of girdles or panty-girdles
and brassieres).
(4) Corsets and corset-belts. These are usually reinforced
with flexible metallic, whalebone or plastic stays, and
are generally fastened by lacing or by hooks.
(5) Suspender-belts, hygienic belts, suspensory bandages,
suspender jock-straps, braces, suspenders, garters,
shirt-sleeve supporting arm-bands and armlets.
(6) Body belts for men (including those combined with
underpants).
(7) Maternity, post-pregnancy or similar supporting or
corrective belts, not being orthopaedic appliances of
heading 90.21 (see Explanatory Note to that heading).
In HQ 952201, dated October 26, 1992, Customs ruled on a
similar Lumbar support belt. That ruling stated:
In Customs' view, the belt in question is not similar to any
of the aforementioned articles. It does not support apparel
or other items, and therefore is not similar to braces or
garters. Moreover, while it is designed to support and
prevent injury to the back, the article in question is not a
form of garment, nor is it worn underneath other garments
as, for example, maternity belts or men's body belts.
Heading 6307, HTSUSA, is a residual provision which provides
for other made up articles of textiles that are not provided for
more specifically elsewhere in the nomenclature. In HQ 088540,
dated June 3, 1991, addressing the classification of a weight
lifting belt, Customs held that the article was classifiable
under the provision for other made up articles of heading 6307,
HTSUSA. A later ruling, HQ 089581, dated November 4, 1991,
addressing the classification of a similar article, a "Tummy
Shaper" belt, also classified the article in heading 6307,
HTSUSA.
There has been some confusion in determining what
distinguishes the belts of heading 6212, HTSUSA, from those of
heading 6307, HTSUSA. The EN to heading 6212, HTSUSA, are clear
in designating these articles as body-support garments or
supports for other kinds of apparel. The distinction centers on
the fact that while the articles enumerated in the EN to heading
6212, HTSUSA, are principally used or worn as garments or to
support garments; those of heading 6307, HTSUSA, are not so used.
Stated simply, merchandise similar to the subject articles,
is classifiable as belts of 6212, HTSUSA, if it functions with a
dual purpose, in providing:
1. support for the body, or support for certain articles of
apparel; and
2. a construction that allows the belt to be worn
comfortably next to the wearer's skin, under other
garments
This is the case for example, for such articles such as the
brassieres, girdles, corset-belts, suspender-belts, hygienic
belts, corrective belts, etc.
Numerous recent rulings have also determined that similarly
described lumbar belts are classifiable in heading 6307 (See, HQ
952829, dated February 19, 1993; HQ 952841, dated January 26,
1993; HQ 952826, dated December 16, 1992; HQ 952824, dated
December 16, 1992).
The belt in question is distinguishable from the enumerated
articles of heading 6212, HTSUSA, in that it is neither a garment
nor a garment supporting article, as for example, suspenders,
garters, etc. Nor can it be said that the belt is designed for
the purpose of being worn next to the wearer's skin. It is a
belt which is to be worn over other garments. As it is not
ejusdem generis with the body supporting garments of heading
6212, HTSUSA, and since there are no headings that specifically
provide for the instant textile belt, it is classifiable in
heading 6307, HTSUSA, as an other made up article.
HOLDING:
The article in question is classifiable in subheading
6307.90.9986, HTSUSA, under the provision for other made up
articles. The applicable rate of duty for the article is seven
percent ad valorem. The article is a product of the Philippines;
the Philippines was formerly a designated country under the
Generalized System of Preferences (GSP), eligible for duty free
entry. As of July 4, 1993, the U.S. is no longer applying
special duty status for designated countries once enumerated
under the program of GSP. Though it is anticipated that Congress
will reinstate the program in the future, as of July 5, 1993,
merchandise entered or withdrawn from warehouse will be subject
to duty. Customs has issued a General Notice describing the
procedures an importer should follow if the GSP expires. See 27
Cust. Bull. 19 (July 14, 1993).
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division