A87538 A8 Ruling Active

The tariff classification of orthopedic aids from Taiwan

Issued October 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9021.19.8500

Headings: 9021

Product description

Item n-kn-61 is a neoprene knee support with spring metal bilateral stays and two rigid Velcro straps with plastic buckles. Item n-kn-25 is a neoprene patellar band which consists of a 17-inch nylon covered neoprene strap with a pressure pad and a rigid Velcro strap and buckle. Item n-el-02 is a neoprene elbow stabilizer in the form of a sleeve approximately 8 inches long with a wide rigid Velcro strap and plastic buckle. Item n-el-04 is a 12-inch neoprene elbow band with a 15-inch rigid Velcro strap and buckle. Although the four listed items above are made mostly of neoprene, they are reinforced with nonelastic components (straps). Therefore exclusionary note 1(b) to Chapter 90 does not apply since the intended effect of these items on the organ to be supported or held does not derive solely from their elasticity. Item t-an-04 is an ankle brace in a lace-up vinyl boot design with bilateral spring metal stays and polyethylene plate inserts for firm lateral support.

CBP rationale

The applicable subheading for all five items described above will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof.

Full text

NY A87538 October 08, 1996 CLA-2-90:RR:NC:1:119 A87538 CATEGORY: Classification TARIFF NO.: 9021.19.8500 Ms. Deborah Scott Modawest International, Inc. 5246 W. 111th St. Los Angeles, CA 90045 RE: The tariff classification of orthopedic aids from Taiwan Dear Ms. Scott: In your letter dated October 9, 1996 you requested a tariff classification ruling on behalf of Lantic USA, Santa Monica, CA. The articles to be imported are orthopedic support articles. The five samples you provided can be described as follows. Item n-kn-61 is a neoprene knee support with spring metal bilateral stays and two rigid Velcro straps with plastic buckles. Item n-kn-25 is a neoprene patellar band which consists of a 17-inch nylon covered neoprene strap with a pressure pad and a rigid Velcro strap and buckle. Item n-el-02 is a neoprene elbow stabilizer in the form of a sleeve approximately 8 inches long with a wide rigid Velcro strap and plastic buckle. Item n-el-04 is a 12-inch neoprene elbow band with a 15-inch rigid Velcro strap and buckle. Although the four listed items above are made mostly of neoprene, they are reinforced with nonelastic components (straps). Therefore exclusionary note 1(b) to Chapter 90 does not apply since the intended effect of these items on the organ to be supported or held does not derive solely from their elasticity. Item t-an-04 is an ankle brace in a lace-up vinyl boot design with bilateral spring metal stays and polyethylene plate inserts for firm lateral support. The applicable subheading for all five items described above will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof... other. The duty rate will be 3.5 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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