The tariff classification of a wrist support from Japan

NY L85145 May 26, 2005 CLA-2-63:RR:NC:N3:351 L85145 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Robert Decker Mitsubishi Logistics America Corp. 11934 South La Cienega Blvd. Hawthorne, Ca 90250 RE: The tariff classification of a wrist support from Japan Dear Mr. Decker: In your undated letter received in this office on May 24, 2005, you requested a tariff classification ruling on behalf of Taketora USA. The submitted sample is identified as a Taketora CM Support. It is a wrist support that measures approximately 11½” x 3¼”. It is constructed of 30 percent nylon, 50 percent polyester, and 20 percent polyurethane. It wraps around the wrist and thumb and is secured by a hook-and-loop fastener. In your letter, you suggest that the wrist support is 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 wrist support 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. 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