The tariff classification of various braces and body support items from China and Germany, imported into the U.S., exported to Mexico and reimported.

NY J89298 October 2, 2003 CLA-2-98:RR:NC:N3:351 J89298 CATEGORY: Classification TARIFF NO.: 9801.00.20 Leonel Martinez Border Opportunity Saver Systems P.O. Box 1407 Del Rio TX 78841-3337 RE: The tariff classification of various braces and body support items from China and Germany, imported into the U.S., exported to Mexico and reimported. Dear Mr. Martinez: In your letter dated September 3, 2003, and a subsequent telephone conversation with National Import Specialist Mitchel Bayer, you requested a tariff classification ruling. You have stated that certain body support items such as knee supports, heel cushions, ankle supports, wrist splints, and similar items will be purchased in the U.S. in bulk and shipped to Mexico where they will be individually packaged and returned to the U.S. You ask if this transaction would be allowable under subheading 9801.00.20, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles, previously imported, with respect to which the duty was paid upon such previous importation or which were previously free of duty pursuant to the Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974, if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease or similar use agreements, and (2) reimported by or for the account of the person who imported it into, and exported it from, the United States (emphasis added). In your letter and telephone conversation, you stated that BOSS purchases these items in the U.S., and is not the original importer. Because subheading 9801.00.20 requires that the goods be exported and reimported by the person who originally imported them, this provision would not apply in your case. Your inquiry does not provide enough information for us to give a classification ruling on the items in question. Your request for a classification ruling should include representative samples, but no more than five. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter or a reference to it. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division