Revocation of NY 840648; classification of knittedelbow/knee support; merchandise is not an accessory; EN toheading 6307; other made up articles

HQ 958791 May 13, 1996 CLA-2 RR:TC:TE 958791 jb CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Len Pawelczyk The Camelot Company 9865 West Leland Avenue Schiller Park, IL 60176 RE: Revocation of NY 840648; classification of knitted elbow/knee support; merchandise is not an accessory; EN to heading 6307; other made up articles Dear Mr. Pawelczyk: On May 17, 1989, our New York office issued to you New York ruling letter (NY) 840648, which determined that a knit elbow/knee support imported from Japan was classifiable in heading 6117, HTSUSA, as an other made up clothing accessory. At the request of our New York office, Customs has reviewed NY 840648 and determined that it is in error. Accordingly, NY 840648 will be revoked to reflect proper classification of the merchandise in heading 6307, HTSUSA. 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 (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of the proposed revocation of NY 840648 was published on April 10, 1996, in the CUSTOMS BULLETIN, Volume 30, Number 15. FACTS: The merchandise at issue consists of a knit elbow/knee support which is tube shaped and measures approximately 10 inches in length. The merchandise is composed of 39 percent cotton and 61 percent man-made fibers which are a blend of 33 percent polyvinyl chloride, 13 percent polyurethane and 15 percent nylon filament yarn. According to accompanying literature, ten magnets are sewn into the supporter to help eliminate pain in the joint regions. In NY 840648 the merchandise at issue was classified in subheading 6117.80.0030, HTSUSA, which provides for, other made up clothing accessories, knitted or crocheted, other accessories, of man-made fibers. ISSUE: Whether the subject merchandise is properly classifiable in heading 6117, HTSUSA, as an other made up clothing accessory or in heading 6307, HTSUSA, as an other made up article? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance. Heading 6117, HTSUSA, provides for, among other things, other made up clothing accessories, knitted or crocheted. In Headquarters Ruling Letter (HQ) 088540, dated June 3, 1991, Customs determined an "accessory" to be a specific article intended for use solely or principally with a particular article. In HQ 950470, dated January 7, 1992, citing Webster's New Collegiate Dictionary, the word "accessory" was defined 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". In order for the merchandise in question, i.e., elbow/knee support, to be classifiable in this heading, it must be considered an accessory to clothing. In essence, the elbow/knee support must accent, supplement or otherwise be related to a particular piece of clothing. The principal function of the merchandise in question is to guard the user from injury to the elbows or knees, and not to enhance the user's clothing. Moreover, the elbow/knee support is to be worn over bare elbows and knees and therefore has no relation to the wearer's clothing. As such, the subject elbow/knee support is not an accessory and is not classifiable in heading 6117, HTSUSA. Heading 6307, HTSUSA, provides for, among other things, other made up articles. The Explanatory Notes to the Harmonized Commodity and Description and Coding System (EN) to heading 6307, HTSUSA, state: This 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. It includes, in particular: (27) 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. The subject elbow/knee support is the type of merchandise specifically provided for in the EN to heading 6307, HTSUSA. As this item is a made up textile article not more specifically provided for elsewhere in the tariff, it is properly classifiable in heading 6307, HTSUSA. See also, HQ 952568, dated January 28, 1993 and HQ 951406, dated July 13, 1992, where knee and elbow supports similar to the subject merchandise were classified as other made up articles in heading 6307, HTSUSA. HOLDING: The subject elbow/knee support is properly classifiable in subheading 6307.90.9989, HTSUSA, which provides for, other made up articles, including dress patterns: other: other: other; other: other. The applicable rate of duty is 7 percent ad valorem and there is no designated textile restraint category. Accordingly, NY 840648 is revoked. In accordance with section 625(c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN. Publication of rulings or decisions pursuant to section 625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Tariff Classification Appeals Division