H312436

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H312436 February 10, 2021 OT:RR:CTF:FTM H312436 JER CATEGORY: Classification TARIFF NO.: 6307.90.98 Center Director Apparel, Footwear & Textile (AFT) Centers of Excellence & Expertise (CEE) U.S. Customs and Border Protection Attn: Sandra T. Lopez, Supervisory Import Specialist RE: Internal Advice; tariff classification of arm, knee and leg warmers Dear Center Director: This internal advice is issued in response to the request of Pactimo, LLC, (“Pactimo”) in a correspondence dated June 17, 2020, for a binding ruling regarding the tariff classification of arm, knee and leg warmers under the Harmonized Tariff Schedule of the United States (“HTSUS”). Pursuant to the submission provided by Pactimo, the company has already entered the merchandise under heading 6117, HTSUS, which provides for: “Other made up clothing accessories, knitted or crocheted; knitted or crocheted or parts of garments or of clothing accessories.” Accordingly, we have converted the ruling request to an internal advice request for entries not yet liquidated (if any). In reaching our decision, we reviewed and considered the information provided by Pactimo. FACTS: The items in question are identified as Style #R01096, Alpine RT Thermal Arm Warmers; Style #R01097, Alpine RT Thermal Leg Warmers; and, Style #R01098, Alpine RT Thermal Knee Warmers. The arm, leg, and knee warmers are designed to protect a cyclist from changes in weather temperature. The items are also described as garments made of ThermaGuard material having high compression value, which enhances the contour of the fit and provides muscle support for athletic activity. Item #1, Style #R01096, described as the “Alpine RT Thermal Arm Warmer,” is a unisex arm sleeve, which provides coverage from the wrist to just below the shoulder. The tapered tubular arm warmer measures 16 ¼ in length, is 4 ¼ inches wide at the shoulder, and 3 inches wide at the wrist. The main body area of the arm warmer is composed of 84 percent nylon and 16 percent spandex knitted fabric with a weight of 250 g/m2. The two inch, black reflective, panel by the wrist is composed of 78 percent nylon, 12 percent spandex, 8 percent glass, and 2 percent polyurethane knitted fabric and weighs 270g/m2. The arm warmer has an elasticized opening with the backside consisting of three rows of silicone dots to prevent slippage. Item #2, Style #R01097, described as the “Alpine RT Thermal Leg Warmer,” is a unisex leg covering, which provides coverage from the ankle to mid-point on the thigh. The tapered tubular leg warmer measures 21 inches in length, is 6 ½ inches wide at the mid-point of the thigh, and 3 inches wide at the ankle. The main body area of the leg warmer is composed of 84 percent nylon and 16 percent spandex knitted fabric and weighs 250 g/m2. The 3 ¾ inch, black reflective, panel by the ankle is composed of 78 percent nylon, 12 percent spandex, 8 percent glass, and 2 percent polyurethane knitted fabric and weighs 270 g/m2. The leg warmer has an elasticized opening with the backside consisting of three rows of silicone dots to prevent slippage. The zipper at the ankle is designed for ease of putting on and removing the leg warmer. Item #3, Style #R01098, described as the “Alpine RT Thermal Knee Warmer,” is a unisex knee covering, which provides coverage from just below the knee to mid-point on the thigh. The tapered tubular knee warmer measures 13 ¾ inches in length, is 7 ¾ inches wide at the mid-point of the thigh, and 6 ½ inches wide just below the knee. The main material of the knee warmer is composed of 84 percent nylon and 16 percent spandex knitted fabric with a weight of 250 g/m2. The 2 ½ inch angled opening just under the knee is black reflective knitted fabric composed of 78 percent nylon, 12 percent spandex, 8 percent glass, and 2 percent polyurethane and weighs 270 g/m2. The knee warmer has an elasticized opening with the backside consisting of three rows of silicone dots to prevent slippage. ISSUE: Whether the subject merchandise is classifiable under heading 6117, HTSUS, as a clothing accessory, or under heading 6307, HTSUS, as an other made-up 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 2020 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: 6117.80.9540 Other 6307 Other made up articles, including dress patterns: 6307.90 Other: Other… 6307.90.98 Other… Other: 6307.90.9891 Other… * * * 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). EN to 61.17 provides in pertinent part, that: The heading covers, inter alia : (1) Shawls, scarves, mufflers, mantillas, veils and the like. (2) Ties, bow ties and cravats. (3) Dress shields, shoulder or other pads. (4) Belts of all kinds (including bandoliers) and sashes (e.g., military or ecclesiastical), whether or not elastic. These articles are included here even if they incorporate buckles or other fittings of precious metal or are decorated with pearls, precious or semiprecious stones (natural, synthetic or reconstructed). (5) Muffs, including muffs with mere trimmings of furskin or artificial fur on the outside. (6) Sleeve protectors. (7) Kneebands, other than those of heading 95.06 used for sport. * * * (10) Pockets, sleeves, collars, collarettes, wimples, fallals of various kinds (such as rosettes, bows, ruches, frills and flounces), bodicefronts, jabots, cuffs, yokes, lapels and similar articles. (11) Handkerchiefs. (12) Headbands, used as protection against the cold, to hold the hair in place, etc. * * * 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. * * * When addressing the classification of arm, knee and elbow sleeves and warmers, generally, CBP has previously determined that headings 6117 and 6307, HTSUS are implicated. See e.g., Headquarters Ruling Letter (“HQ”) 963734, dated March 28, 2003 and New York Ruling Letter (“NY”) N276138, dated June 10, 2016 (wherein CBP determined that certain arm sleeves were classified under heading 6117, HTSUS). In determining the proper classification of arm, knee or elbow sleeves and warmers, CBP has examined the design, use, and primary purp

By application of GRI 1 and Note 1(b) to Chapter 90, we find that the instant arm, knee and leg warmers provided for in heading 6307, HTSUS, specifically, under subheading 6307.90.9891, HTSUS (Annotated), which provides for: “Other made up articles, including dress patterns: Other: Other: Other: Other.” The 2020 column one, general rate of duty is 7% ad valorem. You are to mail this decision to the requester no later than 60 days from the date of the decision. At that time, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution.                     Sincerely,                                     For Craig T. Clark, Director                     Commercial and Trade Facilitation Division