The tariff classification of a textile foot wrap with arch inserts from China

N340455 June 18, 2024 CLA-2-63:OT:RR:NC:N3: 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Alexander Kopp CVS Pharmacy Inc. One CVS Drive, Mail Code 5055Woonsocket, RI 02895 RE:  The tariff classification of a textile foot wrap with arch inserts from China Dear Mr. Kopp: In your letter dated May 31, 2024, you requested a tariff classification ruling.  A sample of the product was provided to this office and will be retained for training purposes. Item #935612, described as a “Therapeutic Foot Arch Support,” is a pair of textile foot wraps with removable arch inserts designed to relieve pain from plantar fasciitis and provide support during athletic or daily activities.  Each textile foot wrap is composed of two fabrics laminated together.  The face fabric is composed of 86 percent nylon and 14 percent spandex woven fabric.  The bottom fabric is composed of 89 percent polyester and 11 percent spandex woven fabric.  Each foot wrap features a 3 ½ inches square pocket sewn to the bottom fabric for the arch insert.  The pocket is composed of three layers: a single layer of neoprene blended material is sandwiched between two layers of 100 percent polyester woven fabric.  Each pocket features a footprint logo with a left (L) and right (R) orientation printed on the top layer of the fabric.  Each completed foot wrap measures 12 inches in length by 3 ½ inches in width and features a Velcro closure, a CVS Health™ tag, and four 100 percent polypropylene arch inserts.  Each arch insert measures 1 ½ inches in length by 1 ¼ inches in width.  You state the light gray insert is for light support, the dark gray is for moderate support, and when combined the inserts offer maximum support.  You also state the foot wrap can be worn with or without socks.  The pair of foot wraps with arch inserts are a composite good consisting of a made-up textile fabric (heading 6307) and plastic arch inserts (heading 3926).  General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.  Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3.  GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good.  As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c).  GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.  It is the opinion of this office that neither the textile foot wraps, nor the arch inserts impart the essential character of the “Therapeutic Foot Arch Support.”  The textile foot wraps serve to hold the arch inserts in place.  The arch inserts serve to help relieve foot pain during athletic or daily activities.  Neither the textile wraps, nor the arch inserts are intended to function separately.  As a result, both the arch inserts and the textile foot wraps component play important roles in the use of the good, therefore, we find that classification under GRI 3(c) is appropriate. The applicable subheading for the “Therapeutic Foot Arch Support,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent ad valorem.Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.Duty rates are provided for your convenience and are subject to change.  The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.  If you have any questions regarding the ruling, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division