The tariff classification of PTDial Armband for Epicondylitis from Canada

N025755 April 17, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Mr. Brad Ross PTDial Corporation Box 619 27 Nora Street Stony Mountain, Manitoba, Canada RE: The tariff classification of PTDial Armband for Epicondylitis from Canada Dear Mr. Ross: In your letter dated April 1, 2008, you requested a tariff classification ruling. A sample was provided. Your item, also called a counterforce brace, has a non-elastic strap which is worn on the forearm near the elbow. Turning the dial makes the strap more or less snug in measured steps. The underlying purpose is to compress that part of the forearm and thus greatly restrict the movement of the underlying muscle tissue/tendons which have been injured/inflamed by repetitive use of the forearm muscles as in tennis or hammering nails. This enables them to heal more readily as well as reducing further injury. Per ptdial.com, the minimum compression would normally be used when awake but not using the hand, the medium when doing light repetitive tasks, and firm when doing more strenuous tasks. New York Ruling Letter 807584-119, 3-21-95, classified an epicondylitis bracelet in HTSUS 9021.19.85, which is equivalent to the current HTSUS 9021.10.00. The applicable subheading for the PTDial Armband 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 general 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