CLA-2 CO:R:C:T 952824 jb
Mr. Dreier
The Dreier Company
375 Turnpike Road
East Brunswick, New Jersey 08816
RE: Modification of HQ 086667; Waist/Back support; proper
classification in heading 6307, HTSUSA
Dear Mr. Dreier:
On May 9, 1990, we issued you Headquarters Ruling (HQ)
086667, classifying a waist/back support constructed of neoprene
rubber laminated on the outer surface with knit nylon fabric, in
subheading 6212.90.0030, HTSUSA.
In Headquarters Ruling (HQ) 952390, Customs had occasion to
review this issue. This letter is to inform you that Customs has
modified its position on the above articles for the reasons
stated therein. Attached you will find a copy of that ruling.
As the waist/back support is not ejusdem generis with the
body supporting garments of heading 6212, HTSUSA, it is
classifiable in a residual provision.
The proper classification for this article is subheading
6307.90.9986, HTSUSA, which provides for other made up articles.
The applicable rate of duty is 7 percent ad valorem.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HQ 086667
is modified to reflect the above classification effective with
the date of this letter. If, after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This modification is not retroactive. However, HQ 086667
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly.) If it can be shown that you relied on HQ 086667 to
your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division