The tariff classification of ice/heat elbow/knee brace from China or Taiwan.

NY G89838 April 17, 2001 CLA-2-63:RR:NC:N3:351 G89838 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Karen L. West Customs Compliance Consultant Earth Customs Inc. 1025 W. Arbor Vitae Inglewood, CA 90301-4423 RE: The tariff classification of ice/heat elbow/knee brace from China or Taiwan. Dear Ms. L. West: In your letter dated March 22. 2001, you requested a ruling on behalf of West Coast Trends on tariff classification. Your letter contained a sample of the neoprene brace, which wraps around the knee or elbow and fastens with two hook-and-loop fasteners. At the point where the brace will fit over the joint, there is a nylon pouch sewn on, into which an “ice/heat element” is placed; no element was included. There is no support other than that supplied by wrapping the joint, such as plastic or metal rods. The applicable subheading for this product will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles, other. The general rate of duty will be seven percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division