The tariff classification of neoprene supports from Taiwan

NY K85005 April 19, 2004 CLA-2-63:RR:NC:N3:351 K85005 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Loretta Carr-Stock, RN President HeldCarre, LLC 6961 Transit Road East Amherst, NY 14051 RE: The tariff classification of neoprene supports from Taiwan Dear Ms. Stock: In your letter dated April 2, 2004, you requested a tariff classification ruling. The merchandise under consideration are five neoprene supports. They are constructed of 1/8” neoprene, which is a textile fabric for tariff purposes, composed of a layer of rubber sandwiched between two layers of knit fabric, in this case nylon. You indicate that they are intended to provide support, compression, and warmth while maintaining air flow for increased comfort and wearing tolerance. The five models are designed for use for the knee, thigh, ankle, wrist, and elbow. Although it is not stated or shown, we assume these are either wrapped around the joint or slipped on. In your letter, you suggest that these neoprene supports are classifiable in subheading 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances. However, your attention is drawn to Note 1(b) of Chapter 90, which maintains: This chapter does not cover supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles (Section XI) [emphasis added]. The applicable subheading for the neoprene supports will be 6307.90.9889, HTS (which is found in Section XI) which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Entry visas are not required for these products. 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