The tariff classification of a Head Immobilizer from Thailand and Taiwan

NY F82576 February 11, 2000 CLA-2-90:RR:NC:MM:105 F82576 CATEGORY: Classification TARIFF NO.: 9021.19.8500 Mr. Leo Hizon Metro Textile Inc. 575 Anton Blvd. Suite #640 Costa Mesa, CA 92626 RE: The tariff classification of a Head Immobilizer from Thailand and Taiwan Dear Mr. Hizon: In your letter, dated January 28, 2000, you requested a tariff classification ruling. Your sample, Style #975, consists of shaped pieces of plastic and velcro-like straps which will be used to immobilize the head from movement after an injury which may have caused fractures in bones or vertebrae until the patient can receive full medical care. The purpose is to prevent further injuries to bones or the spinal cord. Explanatory Note II to Harmonized System Heading 9021 states that it includes Splints and Other Fracture Appliances which “immobilize injured parts of the body (for extension or protection)”. The applicable subheading for this item will be 9021.19.85.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” orthopedic or fracture appliances. The duty rate will be free. No textile quota or category applies to this HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The sample is being returned to you in a separate mailing. 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