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NY C82188



December 9, 1997

CLA-2-90:CO:MSC:C24:C82188

CATEGORY: CLASSIFICATION

TARIFF NO: 9021.19.8500

Norma Schafer
Tecnol, Inc.
7201 Industrial Park Blvd.
Fort Worth, TX 76180

RE: The tariff classification of a patellar knee support from Mexico

Dear Ms. Schafer:

In your letter dated November 26, 1997, you requested a tariff classification ruling.

The sample you provided is item 1084-668, a knee support constructed of 90% neoprene and 10% nylon. It has two velcro straps with plastic buckles, and an interior semi-rigid foam rubber buttress which surrounds the patella.

The presence of the buttress renders exclusionary note 1(b) to Chapter 90 inapplicable, since the intended effect of these items on the organ to be supported or held does not derive solely from their elasticity.

The applicable subheading for the knee support will be 9021.19.8500, Harmonized Tariff Schedule of the United States, which provides for, artificial joints and other orthopedic or fracture appliances; parts and accessories thereof; other. The rate of duty will be 2.3 percent ad valorem. The rate of duty effective January 1, 1998, will be 1.2 percent ad valorem.

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,

Thomas S. Winkowski
Port Director
Los Angeles International Airport

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