The tariff classification of a heel rest device from Taiwan

N075020 September 23, 2009 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Samuel L. Morris IIIMILSPORT Medical, LLC 1865 Kenmore AvenueBuffalo, NY 14217 RE: The tariff classification of a heel rest device from Taiwan Dear Mr. Morris: In your letter dated September 3, 2009, you requested a tariff classification ruling. A sample, which is a “close representative of the finished article,” was provided. The sample, labeled “Podiatry Solutions – Miracle Heel Float,” is a fabric “boot” which is thickly padded and has an opening for the heel. It is held to the foot with two velcro-like straps. The heel is open and the bottom is elongated to maximize airflow to the heel and to prevent the patient’s toes from encountering friction from sheets, etc. It would typically be used by a patient following an illness to his or her foot, such as diabetic neuropathy or peripheral vascular disease. They are not designed to be walked in, will normally be worn on only one foot, and are designed to fit either foot equally. See Note 6 to the HTSUS. You also “request advice on labeling and marking requirements for this article.” The item submitted is marked “Made in USA,” which is clearly unacceptable for items “wholly imported from” and we assume, made in, Taiwan. Replacing the “Made in USA” with a similar “Made in Taiwan” would be acceptable for such importations. We agree that it is similar in several ways to the item in New York Ruling Letter N032233, 7-22-08. We agree that the applicable subheading for the Miracle Heel Float 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