The tariff classification of the MaxXcare Heel Protector from the Netherlands

N169388 June 27, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Ryan Irene The Comfort Company 509 South 22nd Avenue Bozeman, MT 59718 RE: The tariff classification of the MaxXcare Heel Protector from the Netherlands Dear Mr. Irene: In your letter received by this office on June 3, 2011, you requested a tariff classification ruling. A sample was provided. The MaxXcare Heel Protector is a textile boot-like article that is designed for use by patients at risk for heel or ankle pressure sores (bedsores). The Heel Protector is held to an individual’s foot by means of three adjustable hook and loop closure straps. The interior of the article incorporates four inner compartments that contain sealed, airtight, pressurized air tubes. The air tubes are positioned at the back of the ankle so as to offload pressure from the heel when a patient is lying down. The heel is essentially suspended within the boot, and is protected against shear and friction. In the documents you provided you indicate that the Heel Protector is intended for use both by patients at risk for pressure sores, as well as those who have an existing decubitus ulcer on the heel or ankle. You state that the article is not sold through general retail markets, but to “providers of durable medical equipment”.The Heel Protector has a label on one of its closure straps with space for the “User Name” and “Dept.”, presumably within a health care facility. This label serves to facilitate returning the article to the user, e.g., after laundering. The Heel Protector can be laundered, but it is intended for use by only one patient. The Heel Protector is similar in several ways to the Heel Float described in New York Ruling Letter N075020, dated September 23, 2009. Like the article discussed in that ruling, the Heel Protector will normally be worn only on one foot and is designed to fit either foot equally (the documentation provided on your company’s website indicates that “one size fits all”). As a result, the Heel Protector meets the definition of orthopedic footwear as it is defined by Note 6 to Chapter 90. The applicable subheading for the MaxXcare Heel Protector 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