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Revocation of NY N258826; classification of arm sleeves
U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H262218 February 6, 2020 OT:RR:CTF:FTM H262218 JER CATEGORY: Classification TARIFF NO.: 6307.90.98 Ms. Lisa Hampton FTZ Compliance & Development Fracht Forwarding, Inc. 150 Boush St. Norfolk, VA 23510 RE: Revocation of NY N258826; classification of arm sleeves Dear Ms. Hampton: This is in response to your request of January 5, 2015, for reconsideration of New York Ruling Letter (“NY”) N258826, issued on November 24, 2014, to your client, T-Shirts International, concerning the classification of certain merchandise under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY N258826, U.S. Customs and Border Protection (“CBP”) classified the imported arm sleeves under heading 6117, HTSUS, in particular, under subheading 6117.80.9540, HTSUS, as, “Other made up clothing accessories: Other accessories: Other: Other, of man-made fibers: Other.” It is your contention that heading 6117, HTSUS, is not the proper heading and that it does not describe the merchandise at issue. You contend that the merchandise is properly classified under heading 9505, HTSUS, as a festive article. In reaching our decision, we considered the information presented in your January 5, 2015 submission as well additional information obtained during our research. For the reasons set forth below, we hereby revoke NY N258826. 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. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on March 11, 2020, in Volume 54, Number 9, of the Customs Bulletin. No comments were received in response to this notice. FACTS: The merchandise at issue is a pair of arm sleeves marketed as the FANSLEEVE (hereinafter, “Fan-Sleeve”). The arm sleeves are composed of 85% polyester and 15% spandex knit fabric. The tapered sleeves measure 15 inches in length and are designed to be worn on each arm covering the top of the bicep, elbow, forearm and wrist area. The website of the producer of the subject arm sleeves, Pro-Sleeves, the parent company of FANSLEEVE, indicates that the fundamental use of the Fan-Sleeve is to provide compression support during training, fitness, exercise and other sports related activities. The sample submitted, along with images available on both Pro-Sleeves.com and Fansleeves.net, indicate that each of the varying arm sleeves bear a logo and/or mascot of one of the many National Collegiate Athletic Association (“NCAA”) sports teams (e.g., the University of Florida Gators, the Texas A&M Aggies, etc.). The retail labeling on the sample provided states: “Premium Fan Apparel for Game Day or Any Day.” In your January 5, 2015 submission, the Fan-Sleeve is described as being intended for use to celebrate or acknowledge [fan’s] enthusiasm and support for a particular team, sport or affiliation during various types of festivities as a novelty item. ISSUE: Whether the subject merchandise is classifiable under heading 6117, HTSUS, as a clothing accessory, or under heading 6307, HTSUS, as other made-up articles or under 9505, HTSUS, as a festive article. 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 2019 HTSUS provisions under consideration are as follows: 6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted or parts of garments or of clothing accessories: 6117.80 Other accessories: * * * Other… 6117.80.95 Other… Of man-made fibers: 6117.80.95.40 Other 6307 Other made up articles, including dress patterns: 6307.90 Other: Other… 6307.90.98 Other… Other: 6307.90.98.89 Other… 9505 Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: 9505.90 Other: 9505.90.60.00 Other… Chapter 95, Note 1 provides, in pertinent part, as follows: This chapter does not cover: * * * (e) Sports clothing or fancy dress, of textiles, of chapter 61 or 62; * * * Chapter 90, Note 1 provides, in pertinent part, as follows: Notes This chapter does not cover: * * * (b) 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, support for joints or muscles (section XI); * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to 63.07 states, in relevant part, that: 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: * * * (26) Support articles of the kind referred to in Note 1(b) to Chapter 90 for joints (e.g., knees, ankles, elbows or wrist) or muscles (e.g., thigh muscles), other than those falling in other headings of Section XI. * * * The EN to 95.05 states, in relevant part, that: This heading covers: (A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of nondurable material. They include: (1) Festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.); decorative articles for Christmas trees (tinsel, coloured balls, animals and other figures, etc); cake decorations which are traditionally associated with a particular festival (e.g., animals, flags). (2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas crackers, Christmas stockings, imitation yule logs, Father Christmases. (3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche – heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62. * * * In your request for reconsideration of NY N258826, you contend that the subject Fan-Sleeve “closely resembles” the tattoo sleeves of NY N012644, dated June 19, 2007 and NY L88410 dated, October 27, 2005, in which CBP classified tattoo sleeves under heading 9505, HTSUS, which provides for: “Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof.” As such, you assert that NY N258826 incorrectly classified the subject Fan-Sleeves as clothing accessories under heading 6117, HTSUS, and that the subject Fan-Sleeves should be classified under heading 9505, HTSUS, as a festive article. Initially we note that not all costume articles associated with entertainment or celebratory occasions are classifiable as “festive articles” under heading 9505, HTSUS. However, when addressing the classification of arm sleeves generally, CBP has previously determined that headings 6117, 6307 and 9505, HTSUS are implicated. See e.g., Headquarters Ruling Letter (“HQ”) 963734, dated March 28, 2003 and NY N276138, June 10, 2016 (wherein CBP determined that certain arm sleeves were classified under
in HQ 086378 inquired whether the article added to the clothing’s: (1) beauty, (2) convenience, or its (3) effectiveness. In its determination, CBP examined the function and use of the arm covers and concluded that the arm covers could not be considered clothing accessories because they did not satisfy any of the three requirements. Based on the standard set out in HQ 963782 and HQ 950659, the record establishes that the subject Fan-Sleeves are not solely or principally intended to be used with any particular clothing item, and have no logical nexus to any other clothing article. Accordingly, we find that the subject Fan-Sleeves are not a clothing accessory and therefore do not meet the terms of heading 6117, HTSUS. Hence, we turn to the remaining HTSUS heading for consideration, heading 6307, HTSUS. Heading 6307, HTSUS, is a residual provision for made-up textile articles that are not more specifically provided for in other headings of Section XI. See EN 63.07. The EN to heading 63.07, specifically states that the heading covers “support articles of the kind referred to in Note 1(b) to Chapter 90, HTSUS, 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.” Note 1(b) to Chapter 90 defines “support articles” as being, “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).” The subject Fan-Sleeve is marketed, in part, as a compression sleeve with microfiber yarns that offer support. The Fan-Sleeve is marketed as having the capacity to “treat sore muscles.” Additional marketing states that “compression sleeves may help alleviate pain, recover faster from injuries, protect your forearms, and even improve blood circulation.” Likewise, compression arm sleeves are marketed as having