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NY H88106

February 19, 2002

CLA-2-63:RR:NC:N3:351 H88106


TARIFF NO.: 6307.90.9889

Ms. Sandra Van Der Bilt
Beijing Trade Exchange, Inc.
701 "E" St., SE
Washington, DC 20003

RE: The tariff classification of a heel protector and transfer belts from China.

Dear Ms. Van Der Bilt:

In your letter dated February 4, 2002, you requested a ruling on tariff classification.

You submitted three samples. All samples will be returned as requested.

The first is a heel (or elbow) protector. It is triangular in shape, with the foot (or elbow), meant to slip in and nestle in the corner. It is well padded all around and has a hook-and-loop fastener meant to wrap across the foot (or arm) in order to stay in place. It is constructed of a 100% polyester shell with polyester hollow core fiber filling. The hollow core fiber provides insulation and cushioning. The actual elbow protector, sample not included, is slightly smaller. In either case, the item fits either right or left.

Also included were two versions of the gait belt. Both are of webbed fabric, approximately 2-2 ¼” wide, with a buckle that allows the size to be adjusted. Model VM-6580 is cotton; VM-6565 is nylon. They are meant to be wrapped around a patient’s waist and fastened so that a caregiver can grasp the belt and lift or otherwise support the patient.

You state that you have been advised that the heel/elbow protector is classifiable in subheading 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. However, this item is not considered an article of bedding.

The applicable subheading for the heel/elbow protector and both belts will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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