CLA-2 R:C:T 958190 GGD
Mary E. Wright, Esquire
Grunfeld, Desiderio, Lebowitz, Silverman & Wright
Old City Hall
45 School Street, Second Floor
Boston, Massachusetts 02108
RE: Supersession of Pre-Entry Classification Determination (PC)
804557 as it Pertains to Certain Protective Sports
Equipment, Orthopedic Appliances, and Joint Supports (Item
Nos. 101, 304, 308, 327, 328, 329, 350, 355, 356, and 411)
Dear Ms. Wright:
This is in response to your request dated January 23, 1995,
on behalf of your client, Tru-Fit Marketing Corporation, for
reconsideration of PC 804557, issued December 8, 1994. In PC
804557, various types of protective sports equipment, orthopedic
appliances, and joint supports were classified in, among other
provisions, subheading 6307.90.9989, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
"Other made up articles, including dress patterns: Other: Other:
Other, Other: Other," with an applicable duty rate of 7 percent
ad valorem. We have reviewed the PC and, with respect to certain
merchandise (i.e., item nos. 101, 304, 308, 327, 328, 329, 350,
355, 356, and 411), have found it to be partially in error. This
ruling thus supersedes PC 804557.
FACTS:
The first group of articles at issue consists of item nos.
304 (hand/forearm pad), 308 (forearm pad), 327, 328, and 329
(shin guards), 350 (a general use knee pad), 355 (volleyball
pad), and 356 (elbow pad). All the pads/guards feature closed-
cell foam rubber, rigid plastic, or similar materials which -2-
function to provide protection to organized sports participants.
With the exception of item nos. 350 and 355 (which are for
general and volleyball use, respectively), all the pads/guards
above are designed to prevent injury while playing football or
soccer.
The second group of articles consists of left and right-
handed orthopedic appliances (item nos. 411-L and 411-R). The
items are neoprene wrist supports containing permanently
inserted, rigid plastic support bars. The articles are designed
to immobilize the wrist in order to relieve tendinitis and
prevent recurrence of carpal tunnel syndrome.
The third group of articles consists of item nos. 101 (a
lace-up ankle support), 419P, 419-OB, 619P, 619-OB, and 819-OB
(all adjustable knee supports). The ankle support is composed of
a non-elastic, reinforced plastic material, with a padded tongue
and 8 pairs of eyelets. The knee supports are composed of
neoprene and derive their support by elasticity only.
All articles above are imported in clear plastic packages
with perforations for hanging display and retail sale.
ISSUE:
Whether the articles are classifiable in heading 6307,
HTSUS, as other made up textile articles, in heading 9021, HTSUS,
as orthopedic appliances, 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 issue in this case is whether the articles are more
properly classified as other made up articles of textiles, or in
the headings covering protective sports equipment, orthopedic
appliances, and supports. -3-
Heading 6307, HTSUS, covers other made up textile articles,
including dress patterns. The ENs to heading 6307 indicate that
the 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. The ENs further suggest
that the heading covers 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.
Among other merchandise, chapter 90, HTSUS, provides for
medical instruments and apparatus, and parts and accessories
thereof. Note 1(b) to chapter 90, HTSUS, states that "Supporting
belts or other support articles of textile material, whose
intended effect on the organ to be supported or held derives
solely from their elasticity (for example, maternity belts,
thoracic support bandages, abdominal support bandages, supports
for joints or muscles) (section XI)."
Heading 9021, HTSUS, covers "Orthopedic appliances,
including...splints...and other appliances which are worn or
carried...to compensate for a defect or disability; parts and
accessories thereof." The ENs to heading 9021 indicate that
among other uses, the orthopedic appliances covered by the
heading are for supporting or holding organs following an illness
or operation. Splints and other fracture appliances covered by
the heading may be used either to immobilise injured parts of the
body (for extension or protection), or for setting fractures.
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.
With respect to the applicability of heading 6307, HTSUS, we
note that in Headquarters Ruling Letter (HRL) 951844, issued
September 4, 1992, this office classified a pair of
cotton/stretch nylon wristbands - neither of which contained a
protective insert or pad - in heading 6307, HTSUS. In HRL
957183, issued December 21, 1994, we considered whether a retail
package containing two wristbands - only one of which contained a
protective insert of either rigid plastic or closed-cell foam
rubber - was more properly classified in heading 6307 or 9506,
HTSUS. We found that the wristband containing the protective -4-
insert was used in a manner similar to the protective equipment
classifiable in heading 9506, and did not comprise sports
clothing excluded from chapter 95. It was determined that the
set's essential character was provided by the protective
equipment component and the pair of wristbands was classified in
subheading 9506.99.6080, HTSUSA.
Mindful of the tariff provisions above, and their relative
legal and/or explanatory notes, we find that, with the exception
of item nos. 350 and 355, the pads and guards composing the first
group of articles (item nos. 304, 308, 327, 328, 329, and 356)
are classified in subheading 9506.99.2000, HTSUSA, as articles
and equipment for football and soccer. Item nos. 350 and 355
(the general use knee pad and volleyball pad) are classified in
subheading 9506.99.6080, HTSUSA, as articles and equipment for
athletics, other sports, or outdoor games.
We find that the wrist supports composing the second group
of articles are orthopedic appliances designed to immobilize the
wrist by means of permanently inserted support bars for extension
and protection. Item nos. 411-L and 411-R are thus classified in
subheading 9021.19.8500, HTSUSA.
With respect to item no. 101 of the third group of articles
(the lace-up ankle support) we find that the item is an
orthopedic appliance which immobilizes the joint by means of
reinforced plastic and pressure applied by lacing. Item no. 101
is therefore classified in subheading 9021.19.8500, HTSUSA.
The remaining articles of the third group (item nos. 419P,
419-OB, 619P, 619-OB, and 819-OB) are adjustable neoprene knee
supports which support the joint solely by means of their
elasticity. They are thus excluded from chapter 90, HTSUS, by
legal note 1(b), and remain classified in subheading
6307.90.9989, HTSUSA.
HOLDING:
The articles identified by item nos. 304 (hand/forearm pad),
308 (forearm pad), 327, 328, and 329 (shin guards), and 356
(elbow pad) are properly classified in subheading 9506.99.2000,
HTSUSA, 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: Football, soccer and polo articles and equipment,
except balls, and parts and accessories thereof." The applicable
duty rate is 3.9 percent ad valorem. -5-
The articles identified by item nos. 350 (knee pad) and 355
(volleyball pad) are properly classified in subheading
9506.99.6080, HTSUSA, 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 4.5 percent ad valorem.
The articles identified by item nos. 101 (lace-up ankle
support), 411-L and 411-R (left and right-handed wrist supports)
are properly classified in subheading 9021.19.8500, HTSUSA, the
provision for "Orthopedic appliances, including...splints...and
other appliances which are worn or carried...to compensate for a
defect or disability...: Artificial joints and other orthopedic
or fracture appliances; parts and accessories thereof: Other:
Other." The applicable duty rate is 4.6 percent ad valorem.
The articles identified by item nos. 419P, 419-OB, 619P,
619-OB, and 819-OB (all adjustable knee supports) are properly
classified in subheading 6307.90.9989, HTSUSA, the provision for
"Other made up articles, including dress patterns: Other: Other:
Other, Other: Other." The applicable duty rate is 7 percent ad
valorem.
PC 804557, dated December 8, 1994, as it pertains to item
nos. 101, 304, 308, 327, 328, 329, 350, 355, 356, and 411, is
hereby superseded.
Sincerely,
John Durant, Director
Commercial Rulings Division