CLA-2-39:OT:RR:NC:N4:421
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
Minneapolis International
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of a lumbar support brace from China
Dear Mr. Anderson:
In your letter dated October 28, 2010, on behalf of Brillcast Incorporated, Michigan, you requested a tariff classification ruling.
The sample submitted with your request is a back support identified as a lumbar-sacral orthosis brace with rigid anterior and posterior panels. The support is designed to relieve the load and stress on the lumbar discs of the spine. The support consists of a textile shell with rigid anterior and posterior panels made from molded plastics. The plastic panels work together to give opposing support to stabilize the spine, restrict range of motion and control pelvic tilt and rotation. The plastic panel in the rear extends from the sacrococcygeal junction to the T-9 vertebra. The plastic panel in the front lifts and holds the wearer’s anterior weight. 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, the product relieves pressure from the lumbar discs and creates posture awareness and proper spinal alignment.
The sample is being returned as you requested.
You propose classification in subheading 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, orthopedic appliances including crutches, surgical belts and trusses. This office does not agree. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. This lumbar brace is not similar to the types of lower body supports described in the Explanatory Notes to heading 9021 at (I) (10). Rather, the support is similar to imports ruled by Customs Headquarters to be classifiable in provisions other than 9021. See, for example, Headquarters Ruling Letter 954124, dated July 29, 1993, on a lumbar support belt. In addition, classification in heading 9021 would be contrary to the Modification of a Ruling Letter relating to a lumbar support published in the Customs Bulletin of October 23, 2002, and Decision 8 relating to a reinforced lumbar support belt in the Listing of Classification Decisions of the Harmonized System Committee (25th Session – March 2000), as discussed in New York Ruling Letter K89843, dated October 1, 2004.
In the case of the lumbar support brace submitted with your request, instead of vertical stays to give additional support, as described in the Explanatory Notes to heading 9021, there are easily removable pieces of molded plastic in the front and rear. The plastic pieces are not molded for a particular individual, but will be utilized by all users, as is, if they choose to leave them in. When the molded plastic pieces are removed, any support and/or compression comes from the elasticity of the material of the belt, and additional comfort might be supplied by inserting a hot or cold pack in the built-in pouch, with the imported brace holding the pack in place. This lumbar support is quite different in function from the type of lower body support described in Harmonized System Explanatory Note (I) (10) to heading 9021.
The applicable subheading for the lumbar support brace, model #500001, will be 3926.90.9980, 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