The tariff classification of a neoprene knee sleeve and a neoprene thigh support from Taiwan

N005985 February 7, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Cecilia Castellanos Vice President Import Administration Western Overseas Corporation 10731-B Walker Street Cypress, CA 90630 RE: The tariff classification of a neoprene knee sleeve and a neoprene thigh support from Taiwan Dear Ms. Castellanos: In your letter dated January 19, 2007, you requested a tariff classification ruling on behalf of your client, Pro-Orthopedic Devices. The submitted samples are identified as the “Neoprene Knee Sleeve” (Item #2800) and the “Neoprene Thigh Support” (Item #2900). They are constructed of neoprene rubber covered on both surfaces with nylon knit fabric; this construction is considered a textile fabric for tariff purposes. The knee sleeve measures approximately 5”W x 10”H and the thigh support measures approximately 9”W x 9¾”L. The applicable subheading for the knee sleeve and the thigh support will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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/. The samples you submitted are labeled “Made in the USA.” You ask if substituting Taiwan for USA would be acceptable. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. The proposed marking of the neoprene knee sleeve and a neoprene thigh support, substituting Taiwan for USA in all instances, would be conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking. 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