CLA-2-90:OT:RR:NC:N3 135

Michael Springman
Thrive Orthopedics LLC
387 Ridge Point Drive
Carmel, IN 46032

RE: The tariff classification of AFO Symmetry Straps from China

Dear Mr. Springman:

In your letter dated May 12, 2025, you requested a tariff classification ruling. The classification of AFO socks will be addressed under separate correspondence.

The Thrive Othopdedics Ankle Foot Orthosis (AFO) Symmetry Strap (T-strap) has a T-shape with straps that wrap around the ankle and attaches to the lateral strut of the AFO brace and its distal end that attaches to the bottom of the AFO's footplate. It contains a D-ring and a Thrive logo. The T-strap is specifically designed to provide varus or valgus correction by securing the foot in a neutral position within the AFO brace. It is critical for managing medial-lateral instability. The strap comes in one size: Universal, Left (SKU number TS-L), and Right (SKU number TS-R). Your website indicates that the Symmetry Strap is only intended for use in conjunction with Thrive Orthopedics F-Series AFOs.

The applicable subheading for the AFO Symmetry Strap will be 9021.10.0090, HTSUS, which provides for “[o]rthopedic appliances …: [o]rthopedic or fracture appliances, and parts and accessories thereof: [o]ther.” The general rate of duty will be free.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9021.10.0090, HTSUS, listed above.

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9021.10.0090, HTSUS, listed above.

In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS, which covers: “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles: [o]ther.” In this case, the AFO Symmetry Strap is considered an accessory of the AFO brace. The brace can function without the strap. The strap widens the use of the brace by providing ankle stabilization by pulling the talocrural and subtalar joints laterally to position them underneath the tibia. The plain text language of subheading 9817.00.96 specially excludes parts and accessories of braces from this subheading. As such, the AFO Symmetry Strap is not eligible for duty-free treatment under subheading 9817.00.96, HTSUS.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Fei Chen at [email protected].
Sincerely,

(for)
Steven A. Mack
Director
National Commodity Specialist Division