The tariff classification of an ankle brace from China

NY L81570 January 5, 2005 CLA-2-63:RR:NC:N3:351 L81570 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Eleanore Kelly-Kobayashi Rode & Qualey Attorneys at Law 55 West 39th Street New York, New York 10018 RE: The tariff classification of an ankle brace from China Dear Ms. Kelly-Kobayashi: In your letter dated December 14, 2004, you requested a tariff classification ruling on behalf of Becton Dickinson and Company, of Franklin Lakes, New Jersey. The sample submitted is identified as Product Number 486218, Tru-Fit Multi-Sport Ankle Brace. You indicate that it is a one-size-fits-all ankle brace that fits either the right or left ankle. The lace-up brace is composed of neoprene and has two flexible plastic splints on either side of the ankle. The foot is slipped into the brace with the laces on the back of the ankle and is tightened with the large hook-and-loop strap on the side of the ankle. The small strap is pulled around the back of the ankle and attached with the hook-and-loop fastener. The applicable subheading for the ankle bracelet will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. You propose classification in heading 9021, HTS. We note that the your sample is labeled One Size Fits All, that its main material is elasticized fabric, and that the side stabilizers are very easily bent back and forth. We consider that classification to be contrary to HRL 965238 BAS, dated Dec.5, 2001, relating to similar ankle braces, also for sports use, published in the Customs Bulletin of December 19, 2001. In that ruling, the ankle braces were classified in subheading 6307.90.9889, HTS. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division