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HQ 966911

April 1, 2004

CLA-2 RR:CR:TE 966911 RH


TARIFF NO.: 9019.10.2010

Mr. Robert Lum
Modern Technologies Group, Inc.
#1 MTG Way @ Reeves Station Rd.
Medford, NJ 08055

RE: Classification of disposable fleece covers for the Danniflex (CPM 460) machine; Heading 5911, HTSUS; Heading 9019, HTSUS; Note 2(b), Chapter 90, HTSUS

Dear Mr. Lum:

This is in reply to your letters of December 4, 2003 and January 11, 2004, concerning the classification of disposable fleece covers for a Danniflex (CPM (continuous passive motion) 460) machine. A sample cover was submitted with your request.


The merchandise at issue is 100 percent knitted polyester polar fleece covers used to cover the frame of a machine called the Danniflex (CPM 460), a mechano-therapy appliance. The machine is used in hospitals and is a passive motion exerciser for simultaneously flexing the hip and knee joints of a human leg. The cover is placed on the hard pieces of the machine that the patient rests on to prevent sores, friction burns, etc. Hook and loop straps secure the pads to the machine. The fleece covers are disposed of after each patient's treatment on the machine. The covers are not an integral or necessary part of the machine without which the machine would not operate.


What is the proper classification of the disposable fleece covers used on the Danniflex (CPM 460) machine?.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Where goods cannot be classified solely on the basis of GRI 1 and if the headings and legal notes do not require otherwise, the remaining GRIs may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Chapter 59, HTSUS, provides for impregnated, coated, covered or laminated textile fabrics, and textile articles of a kind suitable for industrial use. Where an article is used for technical purposes (other than those of heading 5908 to 5910), and it is not classified elsewhere in Section XI, it is classified in heading 5911, HTSUS, which provides for "[t]extile products and articles, for technical uses, specified in note 7 to this chapter." Although the term "technical uses" is not defined in the Tariff, Note 7(b) to Chapter 59 describes "technical purposes" as it relates to "textile articles" as those "of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts.)" In this case, heading 5911 is not applicable because the fleece covers do not meet the definition of "technical uses" in Note 7(b) to Chapter 59, HTSUS. They are used for the comfort of the patient, i.e., to protect the patient from sores, friction burns, etc., but are not an integral or necessary part of the machine's function.

Chapter 90, HTSUS, provides, in part, for "Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus: Parts and Accessories thereof." Note 2(b), Chapter 90 reads:

Subject to [exclusionary] note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument, or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind[.]

In accordance with Note 2(b), Chapter 90, and for the reasons set forth above, we find that the polar fleece cover is an accessory suitable for use solely or principally with the Danniflex (CPM 460) machine.

Accordingly, the covers are classifiable with the mechano-therapy machine under heading 9019, HTSUS, which provides for, among other things, mechano-therapy appliances.


The polar fleece covers are classifiable under subheading 9019.10.2010, HTSUSA, which provides for "Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Mechano-therapy appliances and massage apparatus; parts and accessories thereof, Mechano-therapy appliances." They are dutiable at the general column one rate of Free.


Myles B. Harmon
Director, Commercial Rulings Division

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