The tariff classification of back and knee supports from China

N042959 November 14, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Leslie Araki Vice President, Operations SST International P.O. Box 45347 Los Angeles, CA 90045 RE: The tariff classification of back and knee supports from China Dear Ms. Araki: In your letter dated October 27, 2008, you requested a tariff classification ruling on behalf of your client, Professional’s Choice Sports, of El Cajon, California. The submitted samples are identified as the Comfort-Fit Low Back Support, Styles PC200, 210, 101, 103, and 300 (style numbers are size-related) and the Miracle Knee Support, Styles PC309 and 309B. The back support is composed of cellular neoprene rubber covered on both surfaces with textile fabric. This construction is considered a textile fabric for tariff purposes. It measures approximately 38”L x 9½”W in the area to be positioned over the lumbo-sacral area, narrowing down to approximately 6” for the portion that closes in the front. The lumbo-sacral area has a one-inch thick foam pad for additional support. The wrap has an adjusting band of neoprene covered on one surface with textile fabric and is secured with hook-and-loop fasteners on both ends. The knee support is composed of neoprene covered on the outer surface with pile fabric; this construction is considered a textile fabric for tariff purposes. It measures approximately 11”W x 21”H and wraps around the knee with hook-and-loop fasteners. There are two ten-inch flexible supports sewn in on either side of the knee area and a 2” round hole over the kneecap area. The applicable subheading for the back and knee supports 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 will be returned as requested. 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