The tariff classification of textile ankle brace and arm sling from Taiwan

N274767 May 5, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9021.10.0090 Mr. Aaron Bier Brauner International Corporation 66 York Street, Suite 100 Jersey City, NJ 07302 RE: The tariff classification of textile ankle brace and arm sling from Taiwan Dear Mr. Bier: In your letter dated April 5, 2016, you requested a tariff classification ruling on behalf of your client, Monterey International. You submitted samples of ankle brace model HCPC L1971 and V-Sling model 500. The ankle brace is composed of textile fabrics and plastic components. It laces up across the front of the foot above the instep and is tightened around the ankle with a textile strip that fastens with hook-and-loop fasteners. Ridge uprights (hard plastic supports) are sewn on either side of the brace. The ankle brace is designed to help wearers get back to their daily routine without fear of further injury, helping to rehabilitate muscles in the ankle and foot. The applicable subheading for the ankle brace model HCPC L1971 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. The arm sling is accompanied with an adjustable and removable woven textile waist strap, a rubber stress ball and two foam abduction pads. The abduction pads are triangular in shape composed of foam. Large hook and loop strips are glued to both of the long sides. The arm sling is composed of a mesh textile fabric. It has an adjustable and padded woven textile shoulder strap sewn onto the ends and a thumb loop sewn inside the front portion to hold the hand in an ideal position. Hook and loop strips are sewn onto the back side of the arm sling for positioning of the abduction pads. The abduction pads help relieve tension on the injured site. The arm sling is designed to help stabilize the shoulder while providing immobilization. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the arm sling, stress ball and abduction pads, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Therefore, in accordance with GRI 3(b), it is the opinion of this office that the arm sling determines the classification. The applicable subheading for the V-Sling model 500 will be 9021.10.0090 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 https://hts.usitc.gov/current. Samples will be returned. 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov for heading 6307 and National Import Specialist Kimberly Praino at kimberly.praino@cbp.dhs.gov for heading 9021. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division