H308383

HQ H308383 October 28, 2020 OT:RR:CTF:FTM H308383 PJG CATEGORY: Classification TARIFF NO.: 6307.90.98 Mr. Robert Lum Modern Technologies Group, Inc. #1 MTG Way @ Reeves Station Road Medford, New Jersey 08055 RE: Revocation of HQ 966911 and NY N051743; Modification of HQ H283893; tariff classification of machine covers Dear Mr. Lum: On April 1, 2004, U.S. Customs and Border Protection (“CBP”) issued Headquarters Ruling Letter (“HQ”) 966911 to you. The ruling pertains to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”) of disposable fleece covers for the Danniflex (CPM 460) machine. We have reviewed HQ 966911 and determined it to be in error with respect to the classification of the merchandise. Accordingly, HQ 966911 is revoked. Furthermore, CBP has reviewed New York Ruling Letter (“NY”) N051743, dated February 20, 2009, and has determined it to be in error as well. Accordingly, NY N051743 is also revoked. Finally, CBP has reviewed HQ H283893, dated November 15, 2019, and has determined it to be inaccurate with respect to the description of the merchandise in HQ 966911. 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 September 2, 2020, in Volume 54, Number 34, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In HQ 966911, CBP described the disposable fleece covers for the Danniflex (CPM 460) machine as follows: The merchandise at issue is 100 percent knitted polyester polar fleece covers used to cover the frame of a machine called the Danniflex (CPM 460), a mechano-therapy appliance. The machine is used in hospitals and is a passive motion exerciser for simultaneously flexing the hip and knee joints of a human leg. The cover is placed on the hard pieces of the machine that the patient rests on to prevent sores, friction burns, etc. Hook and loop straps secure the pads to the machine. The fleece covers are disposed of after each patient's treatment on the machine. The covers are not an integral or necessary part of the machine without which the machine would not operate. CBP classified the merchandise in heading 9019, HTSUS, because it determined that the merchandise is an accessory to the Danniflex (CPM 460) machine. Specifically, CBP classified the disposable fleece covers in subheading 9019.10.2010, HTSUSA, which provides for “Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Mechano-therapy appliances and massage apparatus; parts and accessories thereof: Mechano-therapy appliances.” ISSUE: What is the proper classification under the HTSUS for the disposable fleece covers for the Danniflex (CPM 460) machine? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). 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 may then be applied. The 2020 HTSUS provisions under consideration are as follows: 5911 Textile products and articles, for technical uses, specified in note 7 to this chapter: 6307 Other made up articles, including dress patterns: 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Note 7 to Section XI, HTSUS, states, in relevant part, as follows: For the purposes of this section, the expression “made up” means: * * * (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); Note 7(b) to Chapter 59, HTSUS, provides as follows: Heading 5911 applies to the following goods, which do not fall in any other heading of section XI: * * * (b) Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts). * * * Note 1 to Chapter 63, HTSUS, provides that “Subchapter 1 applies only to made up articles, of any textile fabric.” The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor 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 id. The EN to 59.11(B) provides, in relevant part, as follows: (B) TEXTILE ARTICLES OF A KIND USED FOR TECHNICAL PURPOSES All textile articles of a kind used for technical purposes (other than those of headings 59.08 to 59.10) are classified in this heading and not elsewhere in Section XI (see Note 7 (b) to the Chapter); for example : (1) Any of the fabrics of (A) above which have been made up (cut to shape, assembled by sewing, etc.), for example, straining cloths for oil presses made by assembly of several pieces of fabric; bolting cloth cut to shape and trimmed with tapes or furnished with metal eyelets or cloth mounted on a frame for use in screen printing. (2) Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestoscement) (excluding machinery belts of heading 59.10). (3) Articles formed of linked monofilament yarn spirals and having similar uses to the textile fabrics and felts of a kind used in papermaking or similar machines referred to in (2) above. (4) Gaskets and diaphragms for pumps, motors, etc., and washers (excluding those of heading 84.84). (5) Discs, sleeves and pads for shoe polishing and other machines. (6) Textile bags for oil presses. (7) Cords cut to length, with knots, loops, or metal or glass eyelets, for use on Jacquard or other looms. (8) Loom pickers. (9) Bags for vacuum cleaners, filter bags for air filtration plant, oil filters for engines, etc. The textile articles of this heading may incorporate accessories in other material provided the articles remain essentially articles of textile. The EN to 63.07 states in pertinent part, the following: 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 : * * * (7) Loose covers for motor-cars, machines, suitcases, tennis rackets, etc. * * * The subject merchandise is not classifiable in Chapter 59, HTSUS, specifically, in heading 5911, HTSUS, which provides for “Textile products and articles, for technical uses, specified in note 7 to this chapter,” because the merchandise is not of a kind used for “technical uses” and it is classifiable in another heading of Section XI, HTSUS. See Note 7(b) to Section XI, HTSUS. The term “technical purposes,” which is used in Note 7

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). 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 may then be applied.The 2020 HTSUS provisions under consideration are as follows:5911 Textile products and articles, for technical uses, specified in note 7 to this chapter:6307 Other made up articles, including dress patterns: 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof:Note 7 to Section XI, HTSUS, states, in relevant part, as follows: For the purposes of this section, the expression “made up” means:* * *(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); Note 7(b) to Chapter 59, HTSUS, provides as follows: Heading 5911 applies to the following goods, which do not fall in any other heading of section XI: * * *(b) Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).* * *Note 1 to Chapter 63, HTSUS, provides that “Subchapter 1 applies only to made up articles, of any textile fabric.” The Harmonized Commodity Description and Coding System Explanatory Notes(