CLA-2 OT:RR:CTF:TCM H021138 GC
U.S. Customs and Border Protection
Champlain Service Port
237 West Service Road
Champlain, New York 12919
Attn: Area Port Director
RE: Internal Advice Request No: 07/024; Tariff classification of woven textile tape for use on ice-hockey sticks
Dear Port Director:
This letter is in reply to your request for internal advice, dated September 19, 2007, pertaining to the tariff classification of tape imported by Scapa Tapes North America, Ltd. (Scapa). Scapa takes the position that the subject tape, identified as “hockey tape”, is properly classified in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS), which covers, in pertinent part, “[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; … [p]arts and accessories thereof.”
FACTS:
You stated in your internal advice request that Scapa imports the subject tape identified by style numbers 101, 103, 107, 201, 203, 501, 503, 901 and 903. The sample provided by Scapa was style number 501. Counsel for Scapa has stated that the only difference between the submitted sample (style number 501) and style number 503 is color. Accordingly, this ruling will address styles 501 and 503 only. There is insufficient information to rule definitively on the classification of the other styles of tape. The sample provided is a white woven textile tape that is tacky only on one side. Counsel for Scapa has stated that the textile is 100% cotton and the adhesive is a rubber adhesive impregnated with zinc-oxide. The tape is packaged in shrink wrap, with a label identifying the product as “hockey tape”, along with country of origin and brand information. Counsel for Scapa also provided specifications and marketing materials illustrating the subject tape’s use as “hockey tape”.
ISSUE:
What is the proper classification under the HTSUS for the subject merchandise?
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 following 2006 HTSUS provisions under consideration are:
5906 Rubberized textile fabrics, other than those of heading 5902:
5906.10.0000 Adhesive tape of a width not exceeding 20cm
* * *
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:
Other:
9506.99 Other:
9506.99.25 Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof…
9506.99.2580 Other, including parts and accessories
Note 1(t) to Section XI, HTSUS, which covers heading 5906, states that Section XI does not cover “[a]rticles of Chapter 95 (for example, toys, games, sports requisites and nets).” Note 3 to chapter 95, states, in pertinent part, that “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Accordingly, we must first determine whether classification in heading 9506, HTSUS, as an accessory, is appropriate before consideration is given to classification in heading 5906, HTSUS.
The term “accessory” is not defined in the HTSUS or in the Harmonized Commodity Description and Coding Explanatory Notes (ENs). However, this office has stated that the term “accessory” is generally understood to mean an article which is not necessary to enable the goods with which they are intended to function. They are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). See Headquarters Ruling Letter (HQ) 958710, dated April 8, 1996; HQ 950166, dated November 8, 1991. We also employ the common and commercial meanings of the term “accessory”, as the courts did in Rollerblade v. United States, wherein the Court of International Trade derived from various dictionaries that an accessory must relate directly to the thing accessorized. See Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (CIT 2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002) (holding that inline roller skating protective gear is not an accessory because the protective gear does not directly act on or contact the roller skates in any way) (referred to herein as Rollerblade); see also HQ 966216, dated May 27, 2003.
Thus, for the subject tape to be considered an “accessory” of heading 9506, HTSUS, it must contribute directly to the effectiveness of the primary article (an ice-hockey stick), and be suitable for use solely or principally with the primary article.
Counsel for Scapa has stated that the subject tape is suitable for use solely or principally with ice hockey sticks because it possesses “specific material characteristics, mechanical properties, and meets stringent performance requirements.” We are also aware that the subject tape is marketed for use only on ice-hockey sticks, is shipped in bulk directly to professional hockey teams, and is “…sold only to sporting goods stores [and] marketed for ice hockey application.” It is also noteworthy that the inside of the roll of the tape and the tape’s outer packaging label the subject merchandise as “hockey tape”. That the subject merchandise is marketed and sold exclusively as “hockey tape” leads to the conclusion that it is suitable for use solely or principally as such.
Counsel argues that the subject tape contributes directly to the effectiveness of a primary article. In particular, counsel points to the submitted marketing materials, which state that the subject tape is used on ice-hockey sticks, both on the blade to facilitate puck handling and on the handle to enhance the player’s grip. Counsel for Scapa explains that the subject tape facilitates the performance of ice-hockey sticks because it “create[s] a barrier between the ice and the stick, which allows the stick to move more smoothly on the ice.” In HQ 958456, dated April 8, 1996, we held that protective gear for use with in-line skates was not considered an “accessory” because it did not contribute directly to the effectiveness of the in-line skates. In that case, the protective gear contributed to the prevention of injuries associated with in-line skating or roller-hockey, but did not contribute directly to the activity. In this case, the subject tape directly affects the hockey player’s ability to grasp the hockey stick as well as the ability to control the hockey puck with the blade of the hockey stick. Both functions are necessary to playing the sport of hockey. Consequently, the subject merchandise directly contributes to the effectiveness of ice-hockey sticks.
Accordingly, the tape is an “accessory” within the meaning of Note 3 to chapter 95 and the Rollerblade decision. As such, it is classifiable in heading 9506, HTSUS, as it is excluded from classification in heading 5906, HTSUS, by virtue of Note 1(t) to Section XI, HTSUS.
HOLDING:
By application of GRI 1, the subject woven textile tape (style numbers 501 and 503) is classifiable in heading 9506, HTSUS. It is specifically provided for in subheading 9506.99.2580, HTSUS, which provides for: “[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: [o]ther: [o]ther: [i]ce-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof… [o]ther, including parts and accessories”. The column one, general rate of duty is free.
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.
You are to mail this decision to the internal advice requester no later than 60 days from the date of the decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division