CLA-2-90:S:N:N3:119 891592
Mr. Ron Marshak
BackGuardian
Cannington, Ontario L0E 1E0
RE: The tariff classification of a back support belt from Canada.
Dear Mr. Marshak:
In your letter dated August 17,1993 (resubmitted October 20)
you requested a tariff classification ruling.
The article to be imported is a back support belt made of a
rigid nylon belt fabric 3 inches wide and 1/16 of an inch thick.
It has an adjustable buckle, a rubber pad that holds the buckle,
two rubber "finger" pads which act as cushions and hold the belt in
place when being worn, a vinyl end tab and Velcro fasteners. The
belt is designed to be worn low on the hips so as to support the
sacroiliac joints and thereby relieve or prevent low back pain.
The belt is marketed under the name BackGuardian.
The applicable subheading for the back support belt will be
9021.19.8500, Harmonized Tariff Schedule of the United States
(HTS), which provides for artificial joints and other orthopedic or
fracture appliances ... other. The duty rate will be 5.8 percent.
Goods classifiable under subheading 9021.19.8500, HTS, which
have originated in the territory of Canada, will be entitled to a
2.9 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
The back support belt is eligible for a free rate of duty
based on the Temporary Modifications Established Pursuant to the
United States-Canada Free Trade Agreement under subheading
9905.90.09, HTS, which provides for orthopedic or fracture
appliances other than plaster bandage splints, surgical trusses and
suspensory bandages or orthopedic abdominal supports (provided for
in subheading 9021.19).
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport