CLA-2-90:RR:NC:N1:105 H87619
Ms. Gloria Rooks
New World Imports, Inc.
34 West 33rd Street
New York, NY 10001
RE: The tariff classification of wrist braces from China
Dear Ms. Rooks:
In your letter dated January 22, 2002, for wrist braces, you requested a tariff classification ruling.
The sample, labeled LPS Limited-TPB 4204-Men’s Style L, has a rigid plastic splint which is about 5 inches long and, on average, 2 inches wide. The splint is held behind the hand by a velcro around the lower wrist and two loops with a very small amount of stretch for the middle fingers. The splint makes it almost impossible to bend the wrist and thus, in terms of Note 6-a to HTS Chapter 90, its use could prevent the severe deformations of the position of the hand that can be produced by severe inflammation of the nerves that run through the carpal tunnel. Due to its restrictiveness, it appears likely that it would be used primarily by those who display at least early symptoms of inflammation. The splint is removable, but the device seems to provide virtually no support or to have any purpose without it.
The applicable subheading for the brace will be 9021.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances. The rate of duty will be free.
The sample is being returned to you in a separate mailing.
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