The tariff classification of a stocking donner from China

NY M80936 March 21, 2006 CLA-2-73:RR:NC:N1:113 M80936 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Mitchell J. Ostrosky Global Fairways 6680 Brandt Street, Suite 100 Romulus, MI 48174 RE: The tariff classification of a stocking donner from China Dear Mr. Ostrosky: In your letter dated March 1, 2006, on behalf of L & S Products, LLC, you requested a tariff classification ruling. The sample you submitted is the EZ-ON Stocking Donner. It is a device used to assist persons with weak arm or hand strength or impaired mobility in putting compression grade stockings on their legs for medical conditions such varicosities, edema, ulcers, etc. The stocking donner is made of plastic-coated steel wire with two foam-padded handles. It measures approximately 13.5 inches high by 8 inches wide by 4.5 inches deep. The stocking is placed inside the wire frame with the top of the stocking folded over. The foot is then placed into the stocking and the device is pulled backward and down using the padded handles. In your letter, you propose classification of the stocking donner under 9018.90.8000, HTS, as instruments and appliances used in medical, surgical, dental or veterinary sciences…other. However, this item will not be used in professional practice by health care professionals per the General Harmonized System Explanatory Note to 9018. Rather, it will be used by the wearers of the support hosiery themselves. Also, the support hosiery that the stocking donner will be used with is excluded from HTS Chapter 90 by Note 1-b. The applicable subheading for the stocking donner will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division