United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L85113 - NY L85161 > NY L85139

Previous Ruling Next Ruling
NY L85139

May 27, 2005

CLA-2-63:RR:NC:N3:351 L85139


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 back support 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 Back Support FIT. You indicate that it is a lumbar supporter that prevents displacement to the upper trunk and integrally fixes the lumbar vertebrae and pelvis. The back support wrap measures approximately 47” x 9” (at its widest point). You also state that the back support is 40 percent nylon, 10 percent polyester, 30 percent polyurethane, and 20 percent cotton. It attaches around the waist with hook-and-loop fastener. You state that it is to be worn over an undergarment.

It has a flexible plastic stay on each side of the spinal area for additional support.

The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

In your letter, you propose classification in heading 9021, HTS, which provides for, inter alia, orthopedic appliances. However, the merchandise does not rise to the level of an orthopedic appliance of heading 9021. Although the belt is advertised and designed to support the lower back, the design does not distinguish them from ordinary support belts since they do not correct scoliosis and curvature of the spine. See Note EN 90.21(10). Further, although it contains stays, it does not contain rigid parts or pieces of fabric or bands to meet the terms of Note 10(c) of EN 90.21, since the belts in their entirety lack rigidity, as they easily bend and fold. Consequently, we do not find the belts to be distinguishable from other ordinary belts that may also be designed to support or hold.

In addition, classification in heading 9021 would be contrary to the Modification of a Ruling Letter relating to a lumbar support published in the Customs Bulletin of October 23, 2002, and Decision 8 relating to a reinforced lumbar support belt in the Listing of Classification Decisions of the Harmonized System Committee (25th Session – March 2000).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: