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

N306949 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 ankle 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 IFAST - Ankle Brace. You state that the brace is made up from four attached components: an upper cuff that secures above the ankle, a tension system which sits over the ankle, a lower cuff that secures around the foot and a neoprene sleeve which extends from above the ankle to the mid foot. FACTS: Upon examination, the brace is made up from a fabric sleeve compose of neoprene and lycra knit fabric that is designed to slip over the foot. The heal and toes are exposed and the brace stops at the top of the ankle and covers the mid portion of the foot. The “tension system” is composed of flexable thermoplastic polyurethane, metal hardware riveted to the on the front that hold braided fabric shoelaces. The tension system is used inconjuction with the neoprene sleeve by placing it directly over the sleeve, and adjusting it by means of tighting the laces on the front. The tension system mimics the design of the neoprene sleeve by the exposed heal and toes. You state that the item is a non-restrictive ankle brace created by using functional stability which provides custom, dynamic support pre- or post- injury. 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. However, on your website the IFAST - Ankle Brace ??is advertised as “ankle brace that encourages elevated performance while limiting fear of injury … the ?IFAST ? provides custom, dynamic support for hardcourt athletes pre- or post-injury. Unlike traditional bracing, the ?IFAST is designed with superior materials that foster the body’s organic movement. The ?IFAST transitions with the athlete from the beginning of practice to the end of competition without wearing down when support is needed the most.”  “CBP considers immobilization of the joint to be a necessary characteristic of orthopedic joint supports/braces classifiable in heading 9021.”  See Headquarters Ruling Letter HQ H135335, dated April 18, 2011.  This ankle brace is not designed to immobilize the ankle.  Although it may be used to prevent sprains or strains and provide other supports for the ankle, as explained in HQ 965237 and HQ 965238, both dated December 5, 2001, it is not within the class or kind of goods identifiable as orthopedic appliances of heading 9021; therefore, it is excluded from heading 9021. It is the opinion of this office that the IFAST- Ankle Brace is a "composite good" consisting of both the thermoplastic polyurethane tension system and the neoprene and lycra sleeve. When used together, the product serves the purpose of preventing sprains or strains and provides other supports for the ankle. General Rule of Interpretation GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are 3926 (other articles of plastics) and 6307 (other made up articles of textile), HTSUS. Heading 6307 appears last in the tariff. The applicable subheading for the IFAST- Ankle 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 - All components of the requested item are manufactured in China and are shipped to Mexico for assembly. Scenario Two - All components except the neoprene sleeve are manufactured in China. The neoprene for the sleeve originates in China, but is cut, formed, printed and stitched into the sleeve component in Mexico. The rest of the assembly would happen in Mexico. Scenario Three - The hardware components and laces are made in China. The neoprene material is manufactured in China and shipped to Mexico as a large roll. It is cut, formed, printed and stitched into a sleeve in Mexico. The molded plastic pieces are created in the United States. All parts are shipped to Mexico and assembled there before shipping to the US for distribution. Scenario Four - The hardware components and laces made in China. The neoprene material is manufactured in China and shipped to Mexico as a large roll. It is cut, formed, printed and stitched into a sleeve in Mexico. The molded plastic pieces are created in the United States. All parts are shipped to the United States and assembled there 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 IFAST Ankle 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