The tariff classification of a Mechanical Closure from Italy

N086257 December 11, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Michael Moran m2 Inc. P.O. Box 386 Winooski, VT 05404 RE: The tariff classification of a Mechanical Closure from Italy Dear Mr. Moran: In your letter dated November 16, 2009 you requested a tariff classification ruling. With your inquiry, you submitted a sample of the mechanical closure, also known as a ratchet buckle. This mechanical closure is used in medical appliances designed for orthotic and prosthetic applications. You indicate that other uses for these mechanical closures include equipment for adaptive (disabled) sports, military, medical and transportation applications. After importation, the mechanical closure will be assembled together with a domestically produced strap (not included). A lever handle is manually worked up and down in order to turn the roller, thus advancing the closure along the grooved strap to maintain tension on the strap. To release tension, a release lever is manually pushed down to enable the closure to move backwards. As such, the mechanical closure is considered a mechanical appliance in and of itself. In your letter, you make reference to subheading 8714.20.20, Harmonized Tariff Schedule of the United States (HTSUS). This number does not exist in the tariff. However, subheading 8714.20.00, HTSUS, provides for parts and accessories of vehicles of headings 8711 to 8713, of carriages for disabled persons. According to the National Import Specialist for that provision, the mechanical closure is not considered a part of a wheelchair as per the Explanatory Notes to Chapter XVII. Thus, subheading 8714.20.00, HTSUS, would not be applicable. The applicable subheading for the mechanical closures will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other…Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division