The tariff classification of an elbow rest device from China

N102335 May 5, 2010 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Mr. Samuel Morris Milsport Medical, LLC 1865 Kenmore Avenue Buffalo, NY 14217 RE: The tariff classification of an elbow rest device from China Dear Mr. Morris: In your letter dated April 15, 2010, you requested a tariff classification ruling. A sample was provided. The merchandise at issue in your submission is the Elbow Rest, a padded fabric article designed to fit around an individual’s elbow. The Elbow Rest has hook and loop fastener straps to secure the article to the user, as well as five nylon covered EVA foam pads affixed to the inside of the article. The foam pads are removable, and their position on the Elbow Rest can be adjusted based on the patient’s need.The Elbow Rest is specially designed to prevent and treat diabetic elbow ulcers and pressure sores for patients who suffer from illnesses like diabetic neuropathy, peripheral vascular disease, as well as other afflictions that can cause impaired skin integrity. The design of the Elbow Rest eliminates pressure on the patient’s elbow by suspending it with the adjustable foam pads. This allows air to flow around the affected area, even when the patient is at rest. The Elbow Rest’s padded fabric and foam pads also serve to protect the patient’s elbow from irritation or impact, thus preventing further injury to the area during their recovery. In your submission you note that the Elbow Rest is similar in function to the Miracle Heel Float described in New York Ruling Letter N075020 – 405, September 23, 2009. Both the Elbow Rest and the Miracle Heel Float were designed for patients suffering from diabetic neuropathy or similar afflictions, and provided protection for and from diabetic ulcers and pressure sores. Like the Heel Float, the Elbow Rest is designed to support a part of a patient’s body following an illness, operation or injury, in accordance with Note 6(b) to Chapter 90. Your submission also asks for guidance on the labeling and marking requirements of the Elbow Rest. The sample you provided contains a label that clearly identifies the country of origin of the article as China, and that will be sufficient to meet the marking requirements for this item. The applicable subheading for the Elbow Rest 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