&&These goods are an elbow support, knee braces/strap, and a wrist support, sold under the 3M Tensor brand name. The Tensor brand Elbow Support (catalogue id 207863) is made of a brushed textile material, has a buckle with a hook and loop type fastener and features a removable gel insert that is held in place by a piece of hook and loop type material. The Sport Antimicrobial Open Patella Knee Brace (catalogue id 144700) also features a gel cushion that is positioned around/near the joint. All of the other products are made of an elastic, neoprene blend textile material and have adjustable straps with hook and loop type fastenings. None of the supports/braces have rigid parts or inserts.

&&Heading 63.07 of the Customs Tariff provides for “made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” Explanatory Note (26) to 63.07 states that the heading includes “Support articles of the kind referred to in Note 1 (b) to Chapter 90 for joints (e.g., knees, ankles, elbows or wrists) or muscles (e.g., thigh muscles), other than those falling in other headings of Section XI”. Note 1(b) to Chapter 90 specifically excludes from classification in that chapter, “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 ” and directs the reader to Section XI. Based on their composition, the products at issue meet the terms of heading 63.07 and are appropriately classified under ‘other’ of subheading 6307.90.&&&&You have requested that the Tensor brace and support products be given consideration under conditional relief tariff item 9979.00.00. This tariff item provides relief of customs duties on goods “specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods”. The Canada Border Services Agency’s Memorandum D10-15-24 outlines the Agency’s administrative policy on tariff item 9979.00.00. Paragraph 1 of this memorandum directs that in order for a good to qualify for the duty free benefits of the tariff item, the good must meet two conditions: it must be specifically designed to assist persons with disabilities and it must assist such persons in alleviating the effects of those disabilities. In support of your belief that the Tensor brace and support products are eligible for tariff item 9979.00.00, your submission includes eight articles from various sports medicine and physiotherapy sources that reference the benefits and efficacy of taping, braces and supports; however, these cited articles do not address the specific products at issue. You have also referenced a package insert from one of the products at issue that states that the product “has been designed by a Biomedical engineer so that the braces are anatomically shaped for a better fit”. However, this statement addresses the fit of the product rather than its design intention and function. The information submitted with your request therefore fails to support the claim that the Tensor brace and support products were “specifically designed to assist persons with disabilities in alleviating the effects of those disabilities”. Please refer to paragraph 8 of the D10-15-24 for additional information with respect to appropriate design evidence.