The tariff classification of Personal and Pre-Vent Heel and Elbow Protectors from Mexico

NY C83825 February 4, 1998 CLA-2-30:RR:NC:2:238 C83825 CATEGORY: Classification TARIFF NO.: 3005.90.5090 Ms. Norma Schafer Tecnol Medical Products, Inc. 7201 Industrial Park Boulevard Fort Worth, TX 76180 RE: The tariff classification of Personal and Pre-Vent Heel and Elbow Protectors from Mexico Dear Ms. Schafer: In your letter dated October 10, 1997, resubmitted on November 26, 1997, and January 23, 1998, you requested a tariff classification ruling. The submitted samples, designated as Personal Heel and Elbow Protector, white (product code 24597) and Pre-Vent Heel and Elbow Protector, blue (product code 24596), are used to aid in the prevention and care of decubitis ulcers. The protectors are constructed of an outer layer, composed of non-woven textile fabric, which encloses fiberfill cushioning material. They are shaped to conform to the elbow or heel, and are secured around those body parts by a permanently attached fabric strap. The Pre-Vent Heel and Elbow Protectors are put up in a sealed and labelled polybag which contains one pair/bag. The Personal Heel and Elbow Protectors come packed 36 protectors/case, and are not put up in sealed polybags. You indicate, in your letter of November 26, 1997, that Tecnol sells these products directly, without repacking, to end users (i.e., hospitals, nursing homes, etc.), as well as to distributors. You further indicate that you have no actual knowledge that these items will be repackaged by any of the distributors to whom you sell, prior to resale to the actual end users. The applicable subheading for the subject products will be 3005.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other." The general rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. 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 the National Import Specialist at 212-466-5770. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division