The tariff classification of a patient’s examination top

N086104 December 16, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jennifer Frivalt Focus Creative Concepts Inc. 10 Front Street South Port Credit Toronto Ontario, Canada RE: The tariff classification of a patient’s examination top Dear Ms. Frivalt: This letter replaces the ruling letter we sent to you under file number N076726. The purpose of this replacement letter is to add new descriptive information as follows: The main purpose of the vest (top) is to hold two silicone nipple pads tightly to the breast during ultrasound procedures; the strapping function of the vest (top) is a necessary part of the scanning process; and the vest (top) is made from special materials allowing the ultrasound to pass through and retain the gel necessary for these procedures. A corrected letter follows. The submitted sample (no style number) is a woman’s patient examination top constructed from 100 percent polyethylene knit fabric. The sleeveless garment features a scooped neckline in front and an elasticized hemmed bottom. The top extends from the shoulders to just below the bust. The back is sewn together in the center and has a tab which can be pulled to unravel the back seam in order to easily remove the garment after the medical examination has been completed. You state that the garment is designed for one time medical use. An ultrasound gel will be applied to the top in order to screen the patient for breast cancer. The main purpose of the garment is to hold two silicone nipple pads tightly to the breast during ultrasound procedures; the strapping function of the garment is a necessary part of the scanning process; and the garment is made from special materials allowing the ultrasound to pass through and retain the gel necessary for these procedures. We are returning your sample. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division