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HQ 958190





September 5, 1995

CLA-2 R:C:T 958190 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080; 9506.99.2000; 9021.19.8500

Mary E. Wright, Esquire
Grunfeld, Desiderio, Lebowitz, Silverman & Wright Old City Hall
45 School Street, Second Floor
Boston, Massachusetts 02108

RE: Supersession of Pre-Entry Classification Determination (PC) 804557 as it Pertains to Certain Protective Sports Equipment, Orthopedic Appliances, and Joint Supports (Item Nos. 101, 304, 308, 327, 328, 329, 350, 355, 356, and 411)

Dear Ms. Wright:

This is in response to your request dated January 23, 1995, on behalf of your client, Tru-Fit Marketing Corporation, for reconsideration of PC 804557, issued December 8, 1994. In PC 804557, various types of protective sports equipment, orthopedic appliances, and joint supports were classified in, among other provisions, subheading 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Other made up articles, including dress patterns: Other: Other: Other, Other: Other," with an applicable duty rate of 7 percent ad valorem. We have reviewed the PC and, with respect to certain merchandise (i.e., item nos. 101, 304, 308, 327, 328, 329, 350, 355, 356, and 411), have found it to be partially in error. This ruling thus supersedes PC 804557.

FACTS:

The first group of articles at issue consists of item nos. 304 (hand/forearm pad), 308 (forearm pad), 327, 328, and 329 (shin guards), 350 (a general use knee pad), 355 (volleyball pad), and 356 (elbow pad). All the pads/guards feature closed- cell foam rubber, rigid plastic, or similar materials which -2-
function to provide protection to organized sports participants. With the exception of item nos. 350 and 355 (which are for general and volleyball use, respectively), all the pads/guards above are designed to prevent injury while playing football or soccer.

The second group of articles consists of left and right- handed orthopedic appliances (item nos. 411-L and 411-R). The items are neoprene wrist supports containing permanently inserted, rigid plastic support bars. The articles are designed to immobilize the wrist in order to relieve tendinitis and prevent recurrence of carpal tunnel syndrome.

The third group of articles consists of item nos. 101 (a lace-up ankle support), 419P, 419-OB, 619P, 619-OB, and 819-OB (all adjustable knee supports). The ankle support is composed of a non-elastic, reinforced plastic material, with a padded tongue and 8 pairs of eyelets. The knee supports are composed of neoprene and derive their support by elasticity only.

All articles above are imported in clear plastic packages with perforations for hanging display and retail sale.

ISSUE:

Whether the articles are classifiable in heading 6307, HTSUS, as other made up textile articles, in heading 9021, HTSUS, as orthopedic appliances, or in heading 9506, HTSUS, as other sports equipment.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, 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 Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

The issue in this case is whether the articles are more properly classified as other made up articles of textiles, or in the headings covering protective sports equipment, orthopedic appliances, and supports. -3-

Heading 6307, HTSUS, covers other made up textile articles, including dress patterns. The ENs to heading 6307 indicate that the 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. The ENs further suggest that the heading covers 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.

Among other merchandise, chapter 90, HTSUS, provides for medical instruments and apparatus, and parts and accessories thereof. Note 1(b) to chapter 90, HTSUS, states that "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, supports for joints or muscles) (section XI)."

Heading 9021, HTSUS, covers "Orthopedic appliances, including...splints...and other appliances which are worn or carried...to compensate for a defect or disability; parts and accessories thereof." The ENs to heading 9021 indicate that among other uses, the orthopedic appliances covered by the heading are for supporting or holding organs following an illness or operation. Splints and other fracture appliances covered by the heading may be used either to immobilise injured parts of the body (for extension or protection), or for setting fractures.

Heading 9506, HTSUS, provides, in pertinent part, for articles and equipment for athletics, other sports or outdoor games. Note 1(e) to chapter 95 states that the chapter does not cover sports clothing. However, the ENs to heading 9506 indicate that the heading covers protective equipment for sports or games, including breast plates, elbow pads, knee pads, cricket pads, and shin guards, all of which provide protection for bones closely underlying the skin and having little natural protection.

With respect to the applicability of heading 6307, HTSUS, we note that in Headquarters Ruling Letter (HRL) 951844, issued September 4, 1992, this office classified a pair of cotton/stretch nylon wristbands - neither of which contained a protective insert or pad - in heading 6307, HTSUS. In HRL 957183, issued December 21, 1994, we considered whether a retail package containing two wristbands - only one of which contained a protective insert of either rigid plastic or closed-cell foam rubber - was more properly classified in heading 6307 or 9506, HTSUS. We found that the wristband containing the protective -4-
insert was used in a manner similar to the protective equipment classifiable in heading 9506, and did not comprise sports clothing excluded from chapter 95. It was determined that the set's essential character was provided by the protective equipment component and the pair of wristbands was classified in subheading 9506.99.6080, HTSUSA.

Mindful of the tariff provisions above, and their relative legal and/or explanatory notes, we find that, with the exception of item nos. 350 and 355, the pads and guards composing the first group of articles (item nos. 304, 308, 327, 328, 329, and 356) are classified in subheading 9506.99.2000, HTSUSA, as articles and equipment for football and soccer. Item nos. 350 and 355 (the general use knee pad and volleyball pad) are classified in subheading 9506.99.6080, HTSUSA, as articles and equipment for athletics, other sports, or outdoor games.

We find that the wrist supports composing the second group of articles are orthopedic appliances designed to immobilize the wrist by means of permanently inserted support bars for extension and protection. Item nos. 411-L and 411-R are thus classified in subheading 9021.19.8500, HTSUSA.

With respect to item no. 101 of the third group of articles (the lace-up ankle support) we find that the item is an orthopedic appliance which immobilizes the joint by means of reinforced plastic and pressure applied by lacing. Item no. 101 is therefore classified in subheading 9021.19.8500, HTSUSA.

The remaining articles of the third group (item nos. 419P, 419-OB, 619P, 619-OB, and 819-OB) are adjustable neoprene knee supports which support the joint solely by means of their elasticity. They are thus excluded from chapter 90, HTSUS, by legal note 1(b), and remain classified in subheading 6307.90.9989, HTSUSA.

HOLDING:

The articles identified by item nos. 304 (hand/forearm pad), 308 (forearm pad), 327, 328, and 329 (shin guards), and 356 (elbow pad) are properly classified in subheading 9506.99.2000, HTSUSA, the provision for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games...parts and accessories thereof: Other: Other: Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof." The applicable duty rate is 3.9 percent ad valorem. -5-

The articles identified by item nos. 350 (knee pad) and 355 (volleyball pad) are properly classified in subheading 9506.99.6080, HTSUSA, the provision for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games...parts and accessories thereof: Other: Other: Other, Other." The applicable duty rate is 4.5 percent ad valorem.

The articles identified by item nos. 101 (lace-up ankle support), 411-L and 411-R (left and right-handed wrist supports) are properly classified in subheading 9021.19.8500, HTSUSA, the provision for "Orthopedic appliances, including...splints...and other appliances which are worn or carried...to compensate for a defect or disability...: Artificial joints and other orthopedic or fracture appliances; parts and accessories thereof: Other: Other." The applicable duty rate is 4.6 percent ad valorem.

The articles identified by item nos. 419P, 419-OB, 619P, 619-OB, and 819-OB (all adjustable knee supports) are properly classified in subheading 6307.90.9989, HTSUSA, the provision for "Other made up articles, including dress patterns: Other: Other: Other, Other: Other." The applicable duty rate is 7 percent ad valorem.

PC 804557, dated December 8, 1994, as it pertains to item nos. 101, 304, 308, 327, 328, 329, 350, 355, 356, and 411, is hereby superseded.

Sincerely,

John Durant, Director

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