CLA-2 CO:R:C:T 952005 CMR
TARIFF NO: 6307.90.9986, 6302.10.0020
Mr. Jack H. Anderson
Director
The Health Products Group
5176 Burgundy Circle
Irvine, CA 92714
RE: Classification of mattress covers, an arm/elbow warmer, an
hip/back warmer, and a foot warmer
Dear Mr. Anderson:
This ruling is in response to your request of April 23,
1992, regarding the tariff classification of various items made
of 100 percent Merino wool pile knit fabric. Your request has
been forwarded to this office for a response.
FACTS:
One sample, an arm/elbow warmer (#AX14005), was submitted
with your request. We assume the construction of the arm/elbow
warmer is representative of the other articles about which you
have inquired, i.e., a hip/back warmer (#AX17005), foot warmers
(#AX18005), and mattress covers (#MS2005 and #MD3005). You have
indicated that all of the items are of 100 percent Merino wool
excluding the velcro-type fasteners, synthetic trim and thread
content.
The arm/elbow warmer is made of 100 percent Merino wool weft
knit pile fabric. The article is tubular in shape with rib knit
trim at each end. We assume the trim is of synthetic fabric.
The principal use of these articles in the United States is
stated to be for therapeutic purposes among elderly persons.
However, you have also indicated the articles will be used by
individuals suffering from arthritis, rheumatism and AIDS related
diseases.
-2-
These articles will be manufactured in Italy and shipments
are expected to be imported through the port of Los Angeles.
ISSUE:
Is the submitted arm/elbow warmer classifiable as a clothing
accessory of heading 6117, HTSUSA, or as an other made up article
of heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
In HRL 086378 of April 9, 1990, Customs addressed the
classification of certain elbow, wrist, knee and back warmers
under the HTSUSA. In that ruling, Customs classified the
articles at issue therein as clothing accessories of heading
6117, HTSUSA. However, in HRL 950470 of January 7, 1992, Customs
ruled on the classification of an elbow warmer and revisited the
issue of the classification of the articles at issue in HRL
086378.
HRL 950470 specifically examined the scope of heading 6117,
HTSUSA, which provides for clothing accessories. In HRL 950470,
Customs stated:
Heading 6117, HTSUSA, provides for clothing accessories.
There are no Legal Notes to either Chapter 61 or Section XI,
HTSUSA, which expressly provide for the classification of
the subject merchandise. [In this case, the merchandise is
an elbow warmer.] Moreover, the term "accessory" is not
defined in the tariff schedule or Explanatory Notes.
Webster's New Collegiate Dictionary, (1977), 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 or
something else. Customs defined accessory in Headquarters
Ruling Letter (HRL) 088540, dated June 3, 1991, as an
article that is related to the primary article, and intended
for use solely or principally with a specific article. In
heading 6117, HTSUSA, the primary article is clothing, and
the accessories classifiable under this provision will be
related to clothing, intended for use with clothing and of
secondary importance to clothing.
-3-
HRL 950470 went on to explain why the elbow warmer in that
case did not meet the requirements for classification as a
clothing accessory of heading 6117, HTSUSA. The article had a
function completely divorced from any use with clothing. It did
not add to clothing's "beauty, convenience nor effectiveness."
The elbow warmer was therefore classified as an other made up
article of heading 6307, HTSUSA.
HRL 950659 of January 21, 1992, revoked HRL 086378 of April
9, 1990, based upon the analysis set forth in HRL 950470. In
revoking HRL 086378, the classification of kneebands [which are
specifically named in the Explanatory Notes for heading 6117] was
addressed. It was stated in the ruling that:
Although the Explanatory Notes (EN) to heading 6117,
HTSUSA, part 7, expressly include kneebands as classifiable
under this heading, Customs notes that kneebands and
articles similar in function (i.e., articles which provides
warmth and support) will only be classifiable under this
heading provided that they may also be properly considered
to be "clothing accessories" as the legal terms of the
heading require. See HRL 089768 dated September 13, 1991.
The article at issue herein, the arm/elbow warmer, is
similar to the articles that were at issue in the rulings cited
above. Customs views the arm/elbow warmer as an article to
provide warmth and comfort, but not as an article which
compliments clothing. Therefore, the arm/elbow warmer is not
classifiable as a clothing accessory, but instead is classifiable
as an other made up article of heading 6307, HTSUSA.
HOLDING:
The arm/elbow warmer at issue, style #AX14005, is
classifiable as an other made up article in subheading
6307.90.9986, HTSUSA, dutiable at 7 percent ad valorem.
As to the other articles about which you inquired, without
samples we cannot give you a binding classification. However,
assuming the mattress covers are of the same construction as the
arm/elbow warmer, we anticipate the mattress covers would be
classifiable in subheading 6302.10.0020, HTSUSA, which provides
for bed linen, knitted or crocheted, other. The mattress covers
would be dutiable at 7.6 percent ad valorem and fall within
textile category 666. Customs cannot give any advice regarding
the classification of the hip/back warmer and the foot warmers
without first viewing samples. If you would like to submit
samples of these articles, please attach a copy of this ruling
and send your inquiry to: U.S. Customs Service, New York Seaport,
Six World Trade Center, New York, New York 10048.
-4-
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division