The tariff classification of orthopedic devices from China

N249839 February 24, 2014 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Mr. John Pellegrini McGuire Woods 1345 Avenue of the Americas, Seventh floor New York, NY 10105-0106 RE: The tariff classification of orthopedic devices from China Dear Mr. Pellegrini: In your letter dated January 24, 2014, on behalf of Clarks Americas, Incorporated, you requested a tariff classification ruling. The merchandise under consideration consists of two footwear-like devices identified as parts of an orthopedic appliance and which are imported separately in a box of rights and a box of lefts. They are not sized in the usual way but simply in numbers from 1 to 7. Each footwear-like device consists of an upper of cotton and a sole or bottom of non-woven resin-reinforced polyester. The bottom is completely flat and rigid. The merchandise is not intended and cannot be used for walking but rather the sole use of the footwear-like devices is to be attached to a plastic frame to create an orthopedic appliance. The complete appliance is used in the treatment of children with clubfoot. After medical treatment for the clubfoot, the child sleeps with his or her feet in the appliance to ensure the feet maintain in the correct position and to prevent a relapse of clubfoot. The applicable subheading for the orthopedic devices will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 Barbara Kiefer at (646) 733-3019. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division