The tariff classification of a lumbar back support from China

NY K89843 October 1, 2004 CLA-2-63:RR:NC:N3:351 K89843 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a lumbar back support from China Dear Ms. Kelly-Kobayashi: In your letter dated September 23, 2004, you requested a tariff classification ruling on behalf of Becton Dickinson and Co., of Franklin Lakes, New Jersey, on tariff classification. The submitted sample, identified as Product number 483778, is a one size lumbar back support. The item is composed of polyester measuring approximately 9” wide across the back and approximately 6” wide at the stomach. The back brace has duel adjustment straps with hook-and-loop fastener fabric and 6 permanent stays which provide some support and stability to the lower back. The applicable subheading for the lumbar back support will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. In your letter, you propose classification in heading 9021, HTS, which provides for, inter alia, orthopedic appliances. However, the merchandise does not rise to the level of an orthopedic appliance of heading 9021. Although the belt is advertised and designed to support the lower back, the design does not distinguish them from ordinary corsets and belts since they do not correct scoliosis and curvature of the spine. See Note EN 90.21(10). Further, although it contains stays, it does not contain rigid parts or pieces of fabric or bands to meet the terms of Note 10(c) of EN 90.21, since the belts in their entirety lack rigidity, as they easily bend and fold. Consequently, we do not find the belts to be indistinguishable from other ordinary belts that may also be designed to support or hold. In addition, classification in heading 9021 would be contrary to the Modification of a Ruling Letter relating to a lumbar support published in the Customs Bulletin of October 23, 2002, and Decision 8 relating to a reinforced lumbar support belt in the Listing of Classification Decisions of the Harmonized System Committee (25th Session – March 2000). The sample will be returned as requested. 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