CLA-2 CO:R:C:T 952826 jb
Ms. Sopko
Hecny Brokerage Services, Inc.
150 North Hill Drive, Suite 18
Brisbane, CA 94005
RE: Modification of NY 870057; Back support; proper
classification in heading 6307, HTSUSA
Dear Ms. Sopko:
On February 14, 1992, our New York office issued you New
York Ruling (NY) 870057, classifying a back support constructed
of 7mm neoprene rubber laminated on the inner surface with a knit
nylon fabric, in subheading 6212.90.0030, HTSUSA.
In Headquarters Ruling (HQ) 952390 Customs had occasion to
review this issue. This letter is to inform you that Customs has
modified its position on the above articles for the reasons
stated therein. Attached you will find a copy of that ruling.
As the back support is not ejusdem generis with the body
supporting garments of heading 6212, HTSUSA, it is classifiable
in a residual provision.
The proper classification for this article is subheading
6307.90.9986, HTSUSA, which provides for other made up articles.
The applicable rate of duty is 7 percent ad valorem.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NY 870057
is modified to reflect the above classification effective with
the date of this letter. If, after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This modification is not retroactive. However, NY 870057
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsewuent to this modification will be classified
accordingly). If it can be shown that you relied on NY 870057 to
your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division