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HQ 952826


December 16, 1992

CLA-2 CO:R:C:T 952826 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Ms. Sopko
Hecny Brokerage Services, Inc.
150 North Hill Drive, Suite 18
Brisbane, CA 94005

RE: Modification of NY 870057; Back support; proper classification in heading 6307, HTSUSA

Dear Ms. Sopko:

On February 14, 1992, our New York office issued you New York Ruling (NY) 870057, classifying a back support constructed of 7mm neoprene rubber laminated on the inner surface with a 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 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)), NY 870057 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, NY 870057 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 subsewuent to this modification will be classified accordingly). If it can be shown that you relied on NY 870057 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

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