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NY L85138




May 26, 2005

CLA-2-63:RR:NC:N3:351 L85138

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Robert Decker
Mitsubishi Logistics America Corp.
11934 South La Cienega Blvd.
Hawthorne, CA 90250

RE: The tariff classification of a support wrap for an ankle from Japan

Dear Mr. Decker:

In your undated letter received in this office on May 23, 2005, you requested a tariff classification ruling on behalf of Taketora USA.

The submitted sample is identified as a Taketora Wedge Strapped Insole for Knee OA. The strap is constructed of 50 percent polyester, 30 percent nylon, and 20 percent polyurethane and is secured around the ankle by a hook-and-loop fastener. The wrap is micro-cellular sponge rubber. It measures approximately 21” x 3”. It apparently stabilizes the knee by supporting the ankle.

In your letter, you suggest that these ankle wraps are classifiable in subheading 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances. However, your attention is drawn to Note 1(b) of Chapter 90, which maintains:

This chapter does not cover supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles (Section XI) [emphasis added].

The applicable subheading for the ankle wrap will be 6307.90.9889, HTS, (which is found in Section XI) which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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