United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 952506 - HQ 953080 > HQ 952827

Previous Ruling Next Ruling
HQ 952827

December 16, 1992

CLA-2 CO:R:C:T 952827 jb


TARIFF NO.: 6212.90.0020

Mr. Buchanan
Elmar Company
35B Perini Road
Elliot Lake, Ontario Canada P5A 271

RE: Modification of NY 873365; Kidney or Back belt; proper classification in heading 6212, HTSUSA

Dear Mr. Buchanan:

On April 22, 1992, our New York office issued you New York Ruling (NY) 873365, classifying a wool felt fabric kidney or back belt in subheading 6307.90.9480, HTSUSA.

In Headquarters Ruling (HQ) 952390, Customs had occasion to review this issue. This letter is to inform you that Customs has modified its position on the above articles for the reasons stated therein. Attached you will find a copy of that ruling.

As the kidney or back belt provides a dual function, i.e. as an underwear type garment (to keep the lower back and kidney area warm while working in a cold, damp, or drafty environment), in addition to performing a support function for the lower back, it is ejusdem generis with the body supporting garments of heading 6212, HTSUSA.

The proper classification for this garment is subheading 6212.90.0020, HTSUSA, which provides for body supporting garments. As the article will be originating from Canada, the applicable rate of duty is 4.2 percent ad valorem as per the United States-Canada Free Trade Agreement (CFTA). The textile category is 459.

In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NY 873365 is modified to reflect the above classification effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter. Any submission you wish to make should be received within 30 days of this letter.
This modification is not retroactive. However NY 873365 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this modification will be classified accordingly). If it can be shown that you relied on NY 873365 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approval from other government agencies.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: