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NY 891592




November 3, 1993

CLA-2-90:S:N:N3:119 891592

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.19.8500; 9905.90.09

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

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