The tariff classification of an ankle brace from China

N051828 February 20, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 DeeDee DeSmet Adidas Group 5055 North Greeley Avenue Portland, OR 97217 RE: The tariff classification of an ankle brace from China Dear Ms. DeSmet: In your letters dated October 20, 2008, and January 29, 2009, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The item is called the Speedwrap Ankle Brace, Adidas article number G08663. It is designed to be worn on the ankle inside a shoe. It is composed of textile fabrics and plastic components. It laces up across the foot above the instep and is tightened around the ankle with a 2¾”-wide textile strip that fastens with hook-and-loop fastener strips. The ankle is protected with a plastic support (hard plastic on the outer surface, foam on the inner surface) on either side of the brace, running vertically 7½”. You state that the Speedwrap provides support, reduces the risk of injury, and aids an athlete returning to a sport soon after injury. You provided a component breakdown by weight and value of the plastic components and the textile components. According to the breakdown, the plastic is 51% of the weight of the item and 49% of the value and the textile is 49% of the weight and 51% of the value. The Speedwrap Ankle Brace is considered a composite good, made of plastic components and textile fabric. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 39 (other articles of plastics) or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the Speedwrap Ankle Brace will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You have suggested that the proper classification for this item is in subheading 9021.10.0090, HTSUS, which provides for other orthopedic or fracture appliances, and parts and accessories thereof. We do not agree. It is clearly intended to be worn inside footwear since it has only a “stirrup” covering the bottom of the instep. Note 6 to Chapter 90, HTSUS, states: For the purposes of heading 9021, the expression “orthopedic appliances” means appliances for: (a) Preventing or correcting bodily deformities; or (b) Supporting or holding parts of the body following an illness, operation or injury. The information you submitted to the NBA states that the Speedwrap: Provides an ankle injury risk reduction of over 40%. Is 5 times more efficient than tape. Promotes quicker neuromuscular reaction time. Won’t inhibit jumping ability as much as tape or other devices. Ensures that the benefits remain constant for the entire duration of the game. Costs 1/6 the price of tape over a one year period. Is reusable and is “green.” Has an anti-microbial-treated lining and is fully washable. Can be adjusted and put on by the athlete. Headquarters Ruling Letter 964492, dated May 30, 2001, states: The knee brace at issue is not an item that is generally worn in order to function in everyday life but rather to engage in sports activities. We note that orthopedic footwear and special insoles might also be used by the wearer to engage in athletic activities but the EN provides that those items are made to measure and not marketed to a mass market as the knee brace in the instant case. The fact that most, if not all, of the items referred to in the EN to Heading 9021 must be fitted to a particular individual is also a feature which the knee brace at issue does not share with the enumerated articles. The subject knee brace, moreover, is not marketed to the medical market but is instead marketed as sports equipment. The packaging of the knee brace prominently describes this product as “All Sports Multi-Centric Hinged Knee Brace.” The “All Sport” implies that it is more likely worn for protection by people who meet normal definitions of healthy, but seek additional support when they choose to engage in sports which put unusual stresses on the knee. Your item is likewise not worn in everyday life but during very strenuous sports activities. We also note that it is intended as a modern replacement for wrapping of the ankle with tape before a game. That tape has never been considered to be an orthopedic or fracture appliance. 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