The tariff classification of a hip protector from Taiwan.

N233351 October 17, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 John Reich Cataract Customhouse Brokerage, Inc. 2094 Grand Island Blvd. Grand Island, NY 14072 RE: The tariff classification of a hip protector from Taiwan. Dear Mr. Reich: In your letter dated September 12, 2012, on behalf on your client, Jonic Distribution North America, you requested a tariff classification ruling. The submitted sample, Therapeutic Hip Protector, is a uni-sex brief-style garment with an elasticized waist constructed of 43% polyester, 43% nylon and 14% spandex knit fabric. The item features two internal pockets, two foam pads which may be inserted to protect the hips. The garment and foam pads will be imported as goods put up in a set for retail sale. The Explanatory Notes (EN) constitutes the official interpretation of the Harmonized Tariff System at the international level. EN (X) to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. We find these goods qualify as a set because the articles are classifiable in two headings, are put up to carry out the specific activity and are packaged together in a manner suitable for sale directly to the user without repackaging. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the knit garment imparts the essential character of the set. You suggest the classification for the hip protector should be 9021.90.8100. We disagree with your proposed classification. Chapter 90, Note 1-b, excludes support articles of textile materials whose support comes from their elasticity. The applicable subheading for the Therapeutic Hip Protector will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted, Of man-made fibers: Other. Other: Women’s or girls’. The rate of duty will be 14.9% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division