The tariff classification of a Rookie HFS Boot from China

N032233 July 22, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Mr. David J. Glynn Holland and Hart 555 17th St Suite 3200 Denver, CO 80202 RE: The tariff classification of a Rookie HFS Boot from China Dear Mr. Glynn: In your letter dated June 27, 2008, for Osborn Medical Corporation, you requested a tariff classification ruling. No sample was provided. You state: Osborn Medical designed its Rookie HFS Boot to meet the needs of patients suffering from vascular foot conditions requiring protection and support to the foot. This medical boot uses a combination of three layers of fabric and strategically placed foam pads to protect the limb, retain vital body heat, and allow for unrestricted circulation. The Rookie HFS Boot provides optimal insulation and protection to the lower extremities. The boot is primarily used by non-ambulatory bed bound hospital patients recovering from surgery. The Rookie HFS Boot is an FDA listed medical device sold to health care professionals and hospitals, and is generally not sold at retail to consumers. From the literature provided, HFS is an acronym for Heel Float System. We note that the item will not be imported in pairs, but as single items with adjustable Velcro straps. It can be trimmed as appropriate for the condition/size of the individual patient. You also state: The Rookie HFS Boot will be imported in a set for retail sale which includes the boot, extra straps, and a pair of bandage scissors (for custom fitting the boot to the patient’s foot). Osborn Medical will also import an accessory package which contains two items specifically designed for the boot: (1) one 30” long strap with hook-and-loop closure for attachment to the boot designed to keep the foot upright, and (2) one 5” x 5” x 7” foam anti-rotation wedge with strap. The accessory package will be imported separately from the boot set. You propose classification in HTSUS 9021.90.81 for both the HFS Boot set and the “accessory package.” However, you indicate you believe the HFS is an “orthopedic appliance,” and we agree. Regarding the accessory package, we believe that it is identifiable as being suitable for use solely or principally with the orthopedic appliances of HTSUS 9021 and that the only classification which describes all the nonsubordinate elements of the import is 9021. See Court of Appeals for the Federal Circuit 00-1263, 4-19-01. The applicable subheading for the Rookie HFS Boot set and the separately imported accessory package will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Orthopedic or fracture appliances, and parts and accessories thereof. The rate of duty will be Free. 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 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division