N133559 N1 Ruling Active

The tariff classification of a spine support from Taiwan

Issued December 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The support is designed to relieve the load and stress on the lumbar discs of the spine. The support is constructed from a textile shell that includes rigid anterior and posterior panels made from molded plastics and foam plastics. When the strapping system is closed over the rigid plastic anterior panel it provides intra-abdominal compression and provides a lift to hold the weight of the abdominal area. By lifting and holding the weight, pressure is relieved from lumbar discs, reducing associated pain. The plastic panel in the rear extends from the sacrococcygeal junction to the T-9 vertebra. The two plastic panels work together to give opposing support to stabilize the lumbar sacral region, restrict range of motion and control pelvic tilt and rotation. The intent is to provide a supported and pressure-free spine held in a correct posture position. The sample is being returned.

CBP rationale

the weight, pressure is relieved from lumbar discs, reducing associated pain. The plastic panel in the rear extends from the sacrococcygeal junction to the T-9 vertebra. The two plastic panels work together to give opposing support to stabilize the lumbar sacral region, restrict range of motion and control pelvic tilt and rotation. The intent is to provide a supported and pressure-free spine held in a correct posture position. The sample is being returned. The applicable subheading for the Freedom LSO spinal orthosis support will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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/.

Full text

N133559 December 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Aaron Bier Brauner International Corporation 66 York Street, Suite 100 Jersey City, NJ 07302 RE: The tariff classification of a spine support from Taiwan Dear Mr. Bier: In your letter dated November 15, 2010, on behalf of Monterey International, New Jersey, you requested a tariff classification ruling. The sample submitted with your request is a back support identified as the Freedom LSO spinal orthosis. The support is designed to relieve the load and stress on the lumbar discs of the spine. The support is constructed from a textile shell that includes rigid anterior and posterior panels made from molded plastics and foam plastics. When the strapping system is closed over the rigid plastic anterior panel it provides intra-abdominal compression and provides a lift to hold the weight of the abdominal area. By lifting and holding the weight, pressure is relieved from lumbar discs, reducing associated pain. The plastic panel in the rear extends from the sacrococcygeal junction to the T-9 vertebra. The two plastic panels work together to give opposing support to stabilize the lumbar sacral region, restrict range of motion and control pelvic tilt and rotation. The intent is to provide a supported and pressure-free spine held in a correct posture position. The sample is being returned. The applicable subheading for the Freedom LSO spinal orthosis support will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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