The tariff classification of a wrist brace from China.

N036357 September 16, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th St. NY, NY 10018 RE: The tariff classification of a wrist brace from China. Dear Ms. Kelly-Kobayashi: In your letter dated August 21, 2008, you requested a tariff classification ruling. Two samples were provided. You state: “The wrist brace that is the subject of this ruling request is marketed under the Ace and TruFit brands. It is composed of neoprene material lined with cotton terry fabric, has two removable splints with a gel cushion on the palm of the hand, two velcro strap closures, and an opening for the thumb. The splints are contoured for stability and immobilization. The brace has been treated with an antimicrobial material that inhibits the growth of bacteria and reduces color.” “We are enclosing samples of the Ace wrist brace in size S/M for the left wrist (product number 207738) and the TruFit wrist brace in size S/M for the left wrist (product number 483631). The identical Ace wrist brace is available in S/M for the left wrist (202251), S/M for the right wrist (207740, 200253), LG/XL for the left wrist (207739, 200254), and LG/XL for the right wrist (207741, 200252). The identical TruFit wrist brace is available in S/M for the right wrist (483633), LG/XL for the left wrist (483632), and LG/XL for the right wrist (483634).” From the samples, both have two very rigid, metal splints. The inner ones are somewhat S shaped to accommodate the curve into the palm of the hand. Both packages indicate that the braces are for “stability and immobilization,” which would not apply to a large extent if both splints were removed. We agree that applicable subheading for these two braces will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other" Orthopedic or fracture appliances, and parts and accessories thereof. The general rate of duty will be Free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division