The tariff classification and country of origin determination for a textile shoulder brace

N306947 November 21, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Mr. Micheal Nass ARYSE 1801 N 1st Suite 2 Lincoln, NE 68508 RE: The tariff classification and country of origin determination for a textile shoulder brace Dear Mr. Nass: In your letter dated September 6, 2019 and your follow-up letter dated October 23, 2019, you requested a tariff classification and country of origin determinaton ruling. You have submitted a sample of an item called SFAST - Shoulder Brace. You state that the brace is made up from a chest plate, TPU frame and TPU straps. You state that the SFAST- Shoulder Brace is a one-piece structure which utilizes a polyurethane strap configuration that mimics the body’s natural movement and maintains end-range-of-motion support. FACTS: Upon examination, the brace is made up from a fabric body and sleeve compose of neoprene, nylon fleece and polyester knit fabric that is designed to slip over the chest, back and one shoulder and ending above the elbow. The TPU frame are Thermoplastic polyurethane strips heat sealed to the shoulder and arm portion incorporating TRU straps composed of rubber with sewn-on hoop and loop leather tabs. The SFAST - Shoulder Brace is fine-tuning and fitted it by means of adjusting the laces along the front and back of the shoulder CLASSIFICATION: In your letter, you propose classification in subheading 9021.10.0090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for, inter alia, orthopedic appliances.  We disagree.  The SFAST is advertised and used similarly as another shoulder brace (ARYSE OSKIE) on your website.  Both are “one-piece structure and mimics the body’s natural joint movement while maintaining end-range-of-motion support.”  Despite the fact that the ARYSE OSKIE does not include the polyurethane frame system with adjustable polyurethane straps like the SFAST, it can also inhibit injury-causing shoulder movement with the hook-and-loop fastener straps.  In our view, the polyurethane frame system with adjustable polyurethane straps in the SFAST provides better fit and adjustments but the overall support and hold of the product are still provided by the elasticity of the fabric body.  Accordingly, the product is excluded by Note 1(b) from Chapter 90. The applicable subheading for the SFAST - Shoulder 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 percent ad valorem. Products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15 in addition to subheading 6307.90.9889. HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. The proposed scenarios under consideration are as follows: Scenario One - The TPU frame, the TPU straps, and the neoprene chestpiece and fabric coverings are manufactured in China and shipped to Mexico. The product is assembled in Mexico and shipped to the US for distribution. Scenario Two - The TPU frame and TPU straps are created in China and shipped to Mexico. The product is assembled in Mexico and shipped to the US for distribution. Scenario Three - The TPU frame and TPU straps are created in the United States and shipped to Mexico. The product is assembled in Mexico and shipped to the US for distribution. Scenario Four - The TPU frame and TPU straps are created in the United States. The neoprene chest piece and fabric covering are manufactured in China. All components are shipped to Mexico. The product is assembled in Mexico and shipped to the US for distribution. COUNTRY OF ORIGIN - LAW AND ANALYSIS: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.  Paragraph (c)(1) states that “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.  Paragraph (c)(2) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:” Paragraph (e) in pertinent part states that “The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section”: 6307.90      The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. In each of the proposed scenarios, the fabric is made in China, the country of origin of the SFAST-Shoulder Brace is conferred in China. 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 via email at Adleasia.A.Lonsome @cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division