The tariff classification of a limb protector from China

N236987 February 1, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. John M. Peterson Neville Peterson, LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of a limb protector from China Dear Mr. Peterson: In your letter dated November 24, 2012, you requested a tariff classification ruling on behalf of your client, Total Vein Systems, Inc., Texas. A sample was provided with your request and will be returned to you. The item you refer to as a “Repel H2O Limb Protector” is a long polyethylene plastic bag measuring approximately 30 inches in length. One end of the bag is open and has an elastic band. Its purpose is to fit over and protect a limb from exposure to water when an individual is bathing. It is usually used after surgery or similar medical treatment, such as when a limb may have a cast or dressing and must be kept moisture free. You propose classification as accessories to orthopedic appliances or artificial parts of the body under heading 9021, Harmonized Tariff Schedule of the United States (HTSUS), and you reference New York Ruling Letters K86171, dated May 27, 2004, and K87491, dated July 6, 2004. We do not agree. The limb coverings that were the subject of those rulings operated by means of a vacuum pump procedure which secured them very tightly and quite watertight to the surface of a rigid cast and/or prosthesis. That feature made them inappropriate for use with limbs with temporary bandages or dressings typically used to cover a cut or incision. The protective sleeve that is the subject of your request merely has an elastic band to secure it to the limb. The transparent sleeve is large and loose so that it will not squeeze bandages or dressings, which is unsanitary and/or painful. At, e.g., www.totalvein.com/products/surgical-supplies/bandages-and-dressings, these products are included for sale in their “Surgical Supplies - Bandages and Dressings” section. The Repel H20 Limb Protector is much more similar to the plastic sleeves of New York Ruling Letters G85249, dated January 5, 2001, and M85647, dated August 15, 2006, used to keep a cast, surgical dressing or intravenous site dry during bathing, all of which were classified in heading 3926, HTSUS, as other articles of plastics, rather than in heading 9021, HTSUS. You also have proposed classification under subheading 3924.90.1000, HTSUS, which provides for other household articles and hygienic or toilet articles, of plastics…curtains and drapes and like furnishings. You argue that “the protector is conceptually similar to plastic shower curtains.” This item is not a shower curtain. According to Better Home Plastics Corp. v United States, a shower curtain has “the indispensable function of keeping water inside the shower enclosure.” The applicable subheading for the Repel H20 Limb Protector will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division