The tariff classification of a Cervical Collar from Taiwan

NY E80896 May 7, 1999 CLA-2-90:RR:NC:MM:105 E80896 CATEGORY: Classification TARIFF NO.: 9021.19.8500 Ms. Lisa Di Giacomo Rubbermaid Inc. 1147 Akron Road Wooster, OH 44691-6000 RE: The tariff classification of a Cervical Collar from Taiwan Dear Ms. Di Giacomo: In your letter, dated April 9, 1999, you requested a tariff classification ruling. The cervical collar will be used to immobilize the neck/collar due to injury or in post-surgical care, providing comfortable support to help relieve neck discomfort. It consists of a long rectangular piece of textile-covered foam of 100% spun yarn. Attached to the outer surface of either end is a strip similar to the Velcro-brand loop fastener. The applicable subheading for this item will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other artificial joints and other orthopedic or fracture appliances; parts and accessories thereof. The rate of duty will be free. 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 James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division