The tariff classification of wrist brace/splints from China

NY L80389 November 19, 2004 CLA-2-90:RR:NC:N1:105 L80389 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of wrist brace/splints from China Dear Ms. Kelly-Kobayashi: In your telephone calls in October, 2004, for Becton Dickinson and Company, you requested a tariff classification ruling. You have not presented any samples now, but the “two samples” we referred to in NYRL K89533, mailed to you on October 7, 2004, were in fact the Product Numbers 483759 and 483020, as you stated in your September 13, 2004 letter to us. We then believed and continue to believe that, in your statement, which we quoted in our 10/7/04 letter, concerning “both wrist braces,” you were referring both to the 483759 and 483020. In particular, from the examination of the two samples then, we agree that both of those wrist braces are “intended to immobilize the wrist to help reduce pain.” To further clarify our position, we will explicitly state that wrist braces for the right hand are classified in the same HTS as those which are identical other than being the “mirror image” for the other hand. In your statement, after a description of the 483759 in your 9/13/04 letter, “The exact same item for the right wrist is product number 483760,” we understand “exact same” to be a mirror image. Per your request, we now state explicitly that the applicable subheading for the 483759 and 483760 will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” orthopedic or fracture appliance, and parts and accessories thereof. The rate of duty will be free. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division