RE: Revocation of NY N253032; Classification of an electric foot warmer

HQ H324253 July 9, 2026 OT:RR:CTF:FTM H324253 TSM/TJS CATEGORY: Classification TARIFF NO.: 6307.90.98 Mr. Brian C. Perry C.H. Robinson Freight Services Ltd. 1337 Hundred Oaks Drive, Suite FF Charlotte, NC 28217 RE: Revocation of NY N253032; Classification of an electric foot warmer Dear Mr. Perry: This letter is in reference to New York Ruling Letter (“NY”) N253032, dated May 27, 2014, issued to you concerning the tariff classification of an electric foot warmer under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY N253032, U.S. Customs and Border Protection (“CBP”) classified the electric foot warmer in subheading 8516.79.00, HTSUS, which provides for “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Other electrothermic appliances: Other.” We have reviewed NY N253032 and determined it to be in error. For the reasons set forth below, we are revoking NY N253032. 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. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 60, No. 9, on May 20, 2026, proposing to revoke NY N253032, and to revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice. FACTS: In NY N253032, the foot warmer is described as follows: The article under consideration is a foot warmer, measuring at 20 inches by 24 inches or 20 inches by 32 inches. The warmer has exterior faces, made of 100% polyester. The warmer also comes with a four temperature, 120 volt-inline removable controller. The power cord’s length measures 4.5 meters or 14.6 feet. This article also contains a pocket used to warm feet in either a sitting or standing position. ISSUE: Whether the foot warmer is classified under heading 6307, HTSUS, as an “other made up article” or under heading 8516, HTSUS, as an “other electrothermic appliance of a kind used for domestic purposes.” LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States 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. If 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 GRI may then be applied. The 2026 HTSUS provisions under consideration are as follows: 6307 Other made up articles, including dress patterns: 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: The Notes to Section XI (Textiles and Textile Articles), HTSUS, provide in relevant part: 7. For the purposes of this section, the expression “made up” means: (a) Cut otherwise than into squares or rectangles; (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); (c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other 2 subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means; (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; (e) Cut to size and having undergone a process of drawn thread work; (f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. 15. Subject to note 1 to section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fiber or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section. Note 1 to Chapter 85, HTSUS, provides, in relevant part, as follows: 1. This chapter does not cover: (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person…. 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 Section XI provide in relevant part : (IV) TEXTILE ARTICLES INCORPORATING CHEMICAL, MECHANICAL OR ELECTRONIC COMPONENTS For the purposes of Note 15 to this Section, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fiber or fabric, are classified in Section XI, provided that they retain the essential character of the goods of this Section. The textile articles may or may not be wearable. These include, for example: - Garments with integrated LED lighting and/or audio device; - Garments with integrated head phones, including a docking station for a mobile phone or similar article; 3 - Garments with integrated body functions monitoring equipment (e.g., sports bras with heart rate and temperature monitoring); - Carpet with pressure or movement detection (man down detection or fall detection); - Heated gloves or socks; - Paraseismic wall covering, sometimes referred to as ‘seismic wallpaper’, integrating electronic components, such as optical sensors or fibers, and used in the construction or renovation of buildings for strengthening and monitoring the structures built ; and - Geotextiles incorporating sensors or fully integrated optical fibers for the purpose of measuring the deformations and strains resulting, for example, from earthworks. The General EN to Chapter 63, HTSUS, provide in relevant part: This Chapter includes: (1) Under headings 63.01 to 63.07 (sub-Chapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. The subject foot warmer is made up of a textile (polyester) pouch and a 120 volt-inline removable controller that is attached to a power cord. Note 1(a) to Chapter 85, HTSUS, excludes from the chapter “other electrically warmed articles worn on or about the person.” The foot warmer is designed for the user to cover their feet for warmth. Since the subject merchandise is intended to encase a user’s feet, we find that it is “worn on or about the person.” Accordingly, the foot warmer is excluded from Chapter 85, HTSUS, pursuant to Note 1(a). According to Note 15 to Section XI, HTSUS, textile articles that incorporate electronic components for additional functionality, whether incorporated as built-in components or within the fiber or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section. The subject foot warmer is a textile article that incorporates electronic components for the additional functionality of providing and controlling heat within the textile pouch. Although removable, the controller and power cord are considered built-in components since they form an integral part of the foot warmer. Therefore, the foot warmer will be classified in Section XI if it retains the essential character of a textile article. The textile component, irrespective of the electronic components, is classified as a made up textile article of Section XI, HTSUS, since it meets Note 7(b) as a ready-for-use, finished product made of polyester. Notably, the pocketed textile component constitutes the bulk and appearance of the subject merchandise. While the electronic components provide the energy and temperature regulation, the pocketed textile article is the component that directly encases the user’s feet for warmth and is therefore indispensable to the article. Without the textile component, there would not be a place for the user to cover and warm their feet nor could the power cord and controller be put to their intended use. 4 Furthermore, the electronic components do not affect the foot warmer’s classification as a textile article. Section XI specifically covers a myriad of made up textile articles that are electrically heated. For example, the EN to Chapter 61, HTSUS, state “electrically heated articles remain in this Chapter” and the EN to heading 6301, HTSUS, include electrically heated blankets. The ENs to Chapter 63, HTSUS, also list heated socks as being classified in Section XI. In this vein, CBP has consistently classified electrically heated textile articles worn on or about the feet in Section XI. For example, in NY N116638, dated July 30, 2010, CBP classified an electrically heated foot cover in heading 6307, HTSUS. Similarly, in NY L81571, dated January 12, 2005, CBP classified a Battery-Powered Heated Sock in heading 6115, HTSUS. Therefore, it is clear that the incorporation of electrothermal components into a textile article that encases a user’s feet does not disqualify that article from classification in Section XI. Accordingly, we find that the foot warmer retains the essential character of a made up textile article of Section XI. Since the subject foot warmer is not more specifically described elsewhere in the nomenclature, it is classified under heading 6307, HTSUS, and specifically, in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” HOLDING: By application of GRIs 1 and 6, the electric foot warmer is classified under heading 6307, HTSUS, and specifically, in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” The column one, general rate of duty is 7 percent ad valorem. Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N253032, dated May 27, 2014, is REVOKED. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 5