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NY C82976



January 2, 1998

CLA-2-90:CO:MSC:C24:C82976

CATEGORY: CLASSIFICATION

TARIFF NO: 9021.19.8500

Tim Parsons
Parsons Trading
1 Sharilyn Lane
Novato, CA 94947

RE: The tariff classification of an orthopedic belt from China

Dear Mr. Parsons:

In your letter dated December 22, 1997, you requested a tariff classification ruling.

The item in question is a belt which is worn about the waist for back support and injury resistance. It is constructed of nylon and webbing, enclosing a thin layer of foam. The belt contains five strips of heavy plastic for additional support and is held about the waist by means of elastic suspenders and Velcro fasteners.

The applicable subheading for the orthopedic belt 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 1.2 percent ad valorem. The presence of the plastic strips renders Chapter 90, Note (1)(b) inapplicable since the intended effect of the belt on the organ to be supported or held does not derive solely from its elasticity. Explanatory Note 9021 (i) and (ii)(11)(c) was also instructive in this decision.

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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