The tariff classification of a Neck Support ZRO from Japan

NY L85146 June 2, 2005 CLA-2-90:RR:NC:N1:105 L85146 CATEGORY: Classification TARIFF NO.: 9021.10.0000 Mr. Robert Decker Mitsubishi Logistics America Corporation 11934 South La Cienega Blvd. Hawthorne, CA 90250 RE: The tariff classification of a Neck Support ZRO from Japan Dear Mr. Decker: In your letter dated May 24, 2005, for Taketora USA, you requested a tariff classification ruling. Per the packaging for the sample, in large letters, “ NECK SUPPORT ZRO – SOFT TO THE TOUCH BRACE for CERVICAL SUPPORT”. It also states: “( Superior fitting provided by the partitioned design helps to reduce causes of cervical kinetic pressure and helps maintain cervical resting position. ( You can achieve optimal reduction of cervical pressure as the brace can be used either for ‘retroflexion’ or ‘anteflexion’ by simply switching a combination of parts. ( Since it is made of urethane, it is light weight and allows accurate cervical immobilization.” Depending on whether the two pieces have been attached together in the retroflexion or anteflexion position, it is almost impossible to angle the head back or forward. The applicable subheading for the sample will be 9021.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” Orthopedic or fracture appliances, 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