CLA-2-63:RR:NC:TA:352 D88848
Ms. Deborah Scott
Modawest International, Inc.
5246 W. 111th St.
Los Angeles, CA 90045
RE: The tariff classification of ankle supports, a knee brace, a knee immobilizer and a thigh support from Taiwan.
Dear Ms. Scott:
In your letter dated October 26, 1998, on behalf of Lantic USA, Santa Monica, California, you requested a tariff classification ruling.
The following samples were submitted:
1. Ankle supports, item numbers N-AN-04 and N-AN-06. They are made of neoprene rubber laminated on both inner and outer surfaces with nylon knit fabric. They are tubular shaped with open ends and an opening at the heel. The different item numbers represent medium and small sizes.
2. A knee brace, item number N-KN-56, constructed of neoprene rubber laminated on both the inner and outer surface with nylon knit fabric. It is designed with opening at the knee for patella support. It has two straps which fasten around the knee joint by means of strips similar to the VELCRO brand loop fastener. There are two sleeves, one on each side of the brace, containing a plastic hinged bar to give added stability and support.
3. A knee immobilizer, item number T-KN-73, made of foam rubber laminated on the outer surface with brush knit fabric and the inner surface with a knit fabric. The interior side, features a thick foam cushion in the center and foam strips, one on each side. It is held closed with a removable panel made of the same material, one on each exterior side. The panels feature a sleeve with metal stay and strips similar the VELCRO brand fastener. It is designed to wrap around the knee.
4. A thigh support, item number N-TH-01, constructed of a tubular shaped neoprene rubber laminated on both inner and outer surface with nylon knit fabric. The article is opened at each end.
Regarding items N-KN-56 and T-KN-73, the advertising on one of the packages indicates that it is worn only during sporting events by players to provide some support and thus reduce the probability of re-injuring the knee joint. Although the articles of Harmonized Tariff Schedule of the United States (HTS) Chapter 95, including sporting goods, are excluded from Chapter 90 by its note 1 (k), NYRL A89561 has ruled that, for similar goods, that exclusion applies only to the items essentially similar to those specifically cited as examples in Explanatory Note B (13) to 9506, i.e., those which primarily serve to absorb the impact of blows, collisions or flying objects. Since that description does not apply here, they are both classified in heading 9021, HTS.
The applicable subheading for item numbers N-AN-04, N-AN-06 and N-TH-01 will be 6307.90.9989, HTS, which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for item numbers N-KN-56 and T-KN-73 will be 9021.19.8500, HTS, which provides for inter alia, othopedic appliances including crutches, surgical belts and trusses. The rate of duty is free.
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 Alan Tytelman at 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division