The tariff classification of a neoprene padded knee brace and a patellar control brace from Taiwan

N006087 February 6, 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 padded knee brace and a patellar control brace from Taiwan Dear Ms. Castellanos: In your letter dated January 22, 2007, you requested a tariff classification ruling on behalf of your client, Pro-Orthopedic Devices. The submitted samples are identified as the “Neoprene Padded Knee Brace” (Item #3100) and the “Patellar Control Brace” (Item #3200). They are constructed of neoprene rubber covered on both surfaces with nylon knit fabric; this construction is considered a textile fabric for tariff purposes. Your packaging material states that the items are intended to provide “therapeutic support and continuous warmth” by providing “compression and support while retaining therapeutic body heat” that increases circulation and enhances healing. The knee brace measures approximately 7”W x 10”H and has a 6½” x 4” x 1/4"-thick EVA foam pad that is sewn into the interior to protect the kneecap from impact or contact. The “Patellar Control Brace” measures approximately 6½”W x 11”H and features adjustment straps that are secured by hard plastic loops and hook-and-loop fasteners. The applicable subheading for the knee brace and the control brace 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/. 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