The tariff classification of arm and leg splints from China

N186215 October 25, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Angela Santos Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022 RE:      The tariff classification of arm and leg splints from China Dear Ms. Santos: In your letter dated September 23, 2011, on behalf of J.T. Posey Company, you requested a tariff classification ruling. Samples were provided.  Regarding the merchandise at issue, you state: “J.T. Posey imports SecureSleeves, external arm and leg splints, in various sizes (Model No.’s 8168 XS, S, M, L, P; 8169). These fabric splints feature hook and loop adjustment straps and are filled with polystyrene bead filling which conform to the limb and equalize pressure. The SecureSleeves are used to immobilize a patient’s arm or leg following an injury or surgery to promote healing or prevent further injury.” The samples are both cylindrical in shape. There is no elastic material. When the Velcro-like straps are secured, the wearer’s bone cannot bend to any significant degree. The bead filling reduces the shock to the bone from moderate bumps, etc.  We agree that the applicable subheading for the your arm and leg splints 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