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N183463 N1 Ruling Active

The tariff classification of an orthosis “sock” from China

Issued September 23, 2011 by U.S. Customs and Border Protection.

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N1 N183463 (September 23, 2011)

Tariff classification

HTS codes: 9021.10.0090

Headings: 9021

Product description

The merchandise at issue is referred to as the Strassburg sock, an article that is sold individually and not in pairs. The article consists of a tubular knit material that fits over a user’s calf, much in the manner of a sock. Adjustable textile straps at each end of the sock are fastened to one another (securing by means of hook and loop closures) to maintain the foot in a neutral to slightly stretched position (a position known as dorsiflexion). The article is designed to be worn at night or when at rest by sufferers of plantar fasciitis heel pain and Achilles tendonitis. By keeping the foot in a position of dorsiflexion, the appliance prevents the contraction or shortening of the plantar fascia. The Strassburg sock serves a function similar to that of a night splint and operates along the same principle as the Plantar Brace described in New York Ruling Letter N031122, dated June 25, 2008. The Strassburg sock meets the definition of an “orthopedic appliance” as detailed in Note 6 to Chapter 90. The adjustable straps that hold the foot in a neutral or slightly stretched position are not elastic, thus the article is not excluded from classification in Chapter 90 by its Note 1(b).

CBP rationale

The applicable subheading for the Strassburg sock 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.

Full text

N183463 September 23, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Michelle Bonn Expedient Trade, LLC 101 Westfield Road Amherst, NY 14226 RE: The tariff classification of an orthosis “sock” from China Dear Ms. Bonn: In your letter dated August 29, 2011, on behalf of JT Enterprises, LLC, you requested a tariff classification ruling. A sample was provided. The merchandise at issue is referred to as the Strassburg sock, an article that is sold individually and not in pairs. The article consists of a tubular knit material that fits over a user’s calf, much in the manner of a sock. Adjustable textile straps at each end of the sock are fastened to one another (securing by means of hook and loop closures) to maintain the foot in a neutral to slightly stretched position (a position known as dorsiflexion). The article is designed to be worn at night or when at rest by sufferers of plantar fasciitis heel pain and Achilles tendonitis. By keeping the foot in a position of dorsiflexion, the appliance prevents the contraction or shortening of the plantar fascia. The Strassburg sock serves a function similar to that of a night splint and operates along the same principle as the Plantar Brace described in New York Ruling Letter N031122, dated June 25, 2008. The Strassburg sock meets the definition of an “orthopedic appliance” as detailed in Note 6 to Chapter 90. The adjustable straps that hold the foot in a neutral or slightly stretched position are not elastic, thus the article is not excluded from classification in Chapter 90 by its Note 1(b). The applicable subheading for the Strassburg sock 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 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

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