CLA-2 OT:RR:CTF:TCM H006230 GC
Mr. Christopher J. Ryan
Lakeland Industries, Inc.
711-2 Koehler Avenue
Ronkonkoma, New York 11779-7410
RE: Tariff classification of knit sleeve protectors; modification of NY C88292
Dear Mr. Ryan:
In New York Ruling Letter (NY) C88292, National Commodity Specialist Division, Customs and Border Protection (CBP), issued to you on June 8, 1998, a knit sleeve (sleeve protector) was classified as an “other made up article” under heading 6307 of the Harmonized Tariff Schedule of the United States (HTSUS). NY C88292 also determined the status of the subject merchandise under the North American Free Trade Agreement (NAFTA). We have since reviewed NY C88292 and find it to be in error. 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, notice of the proposed action was published on March 20, 2008, in Volume 42, Number 13, of the CUSTOMS BULLETIN. CBP received no comments in response to the notice.
FACTS:
NY C88292 covers two items: Model 2300 string knit glove, and Model 4000 series knit sleeve. This decision concerns only the Model 4000 series knit sleeve (also known as a sleeve protector). The sleeve protector is a snug and rugged arm protector constructed of knitted Kevlar® material. The fiber and yarns used in the construction of the sleeve protector are made in the United States, and knitting and production of the merchandise takes place in Mexico. By virtue of HTSUS General Note 12(b)(iii), the sleeve protector was entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
ISSUE:
What is the proper classification under the HTSUS for the knit sleeve protector?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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 2 through 6 may then be applied in order. The 1998 HTSUS provisions under consideration are as follows:
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories:
* * *
6117.80 Other accessories:
* * *
Other:
* * *
6117.80.95 Other…
* * *
6307 Other made up articles, including dress patterns:
* * *
6307.90 Other:
* * *
Other:
* * *
6307.90.98 Other…
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Legal Note 2 to Chapter 63, HTSUS, states that subchapter 1 (which includes heading 6307, HTSUS) does not cover goods of chapters 56 to 62, HTSUS. In addition, the ENs note that heading 6307 covers only made up articles of any textile material which are not included more specifically elsewhere in the tariff schedule. Thus, the principal issue in this case is whether the subject merchandise is excluded from Chapter 63, HTSUS, by virtue of being more specifically provided for in heading 6117, HTSUS.
The rationale behind classifying the sleeve protector within heading 6307, HTSUS, was based on the fact that the product is called a sleeve, which can be part of a made up article, as opposed to the product’s function as a clothing accessory under heading 6117, HTSUS. While the term "accessory" is not defined in the tariff schedule, Merriam-Webster's Collegiate Dictionary Online, (2008), defines "accessory" 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. The subject sleeve protectors are indeed functional articles that augment a garment (in this case, either a long-sleeve or short-sleeve shirt) to provide the user with a protective barrier between the bare arms or shirt sleeves and the surrounding environment. The fact that the sleeve protectors add to the effectiveness of clothing with respect to protecting the arms of the user indicates that is provided for in heading 6117. Moreover, the inclusion of “sleeve protectors” among the exemplars listed in the EN 61.17 indicates that the subject merchandise falls within heading 6117, HTSUS.
This conclusion corresponds with CBP’s treatment of various similar items. In Headquarters Ruling Letter (HQ) 965135, dated April 15, 2002, CBP held that non-woven disposable sleeve protectors are classifiable under heading 6217, HTSUS, as clothing accessories. In its discussion of the sleeve protectors’ status as clothing accessories, HQ 965135 noted that the sleeve protectors augment the ability of shirts, both long-sleeve and short-sleeve, to protect the arms of the user. Depending on the material comprising the sleeve protectors, they can help to protect the wearer from heat, chemicals or a variety of other dangers. The merchandise at issue here enhances the ability of a long-sleeved shirt to protect the wearer from abrasions or cuts, thus serving as clothing accessories covered in heading 6117, HTSUS. See also HQ 961108, dated September 2, 1999, NY G88129, dated March 21, 2001, and NY J83654, dated May 6, 2003.
HOLDING:
By application of GRI 1, the 4000 series knit sleeve is classifiable under heading 6117, HTSUS, specifically subheading 6117.80.9540, HTSUSA, which provides for: “[o]ther made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other… Of man-made fibers: Other.” The column one, general rate of duty is 14.6 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY C88292, dated June 8, 1998 is hereby modified.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division