The tariff classification of an Ankle Brace from India

NY M81708 March 17, 2006 CLA-2-90:RR:NC:N1:105 M81708 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Mr. Husain Syed True-Mold Shoes, Inc 42 Breckenridge Street Buffalo, NY 14213 RE: The tariff classification of an Ankle Brace from India Dear Mr. Syed: In your letter dated February 27, 2006, you requested a tariff classification ruling. A sample of an ankle brace and the positive cast it was formed around were submitted. You state: “All of our custom molded, made to measure ankle braces originate from a cast taken by a medical professional of an individual’s foot and lower leg. The casts provided by the medical practitioner are referred to as negative casts…” “The negative cast and corresponding order form (prescription) is sent to our facility in Buffalo, New York. We will then fill that negative cast with plaster…” “The positive cast is then digitally scanned and sent to a computer program. At this point, the scanned image is manipulated by a computer operator, so that a properly fitting, therapeutically correct ankle brace can be made which will meet the three dimensions of the foot and leg. This final image is then sent via Internet e-mail to American Ortho-Tech, located in Chennai, India. American Ortho-Tech’s CNC milling machine will then mill a physical plastic replica of the leg and foot. The ankle brace is then made around this physical plastic form. The brace itself will be made of polypropylene and covered in leather…” “The ankle brace will have either a lace or hook and loop closure, or a combination of both types of closures.” The sample is very rigid and could only be worn by someone, who, in the case of the specific sample, had a severe deformation of the foot towards the midline of the body. We assume that only those with this or another severe musculoskeletal condition would purchase and wear a similar, made to measure item. It meets the definition of Orthopedic Appliances in Note 6 to Chapter 90. The applicable subheading for the Ankle Brace will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” Orthopedic or fracture appliances, and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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