CLA-2-90:S:N:N3:119 805975

Mr. Julian C. Green
Attorney & Counsellor At Law
Willowbrook Place II
17350 S.H. 249, Suite 110
Houston, TX 77064

RE: The tariff classification of a Breast Prosthesis from France

Dear Mr. Green:

In your letter dated January 10, 1995, you requested a tariff classification ruling on behalf of Joe Dan Metcalf, M.D. 2610 N.W. Expressway, Oklahoma City, OK 73112.

The article to be imported is a "silicone elastomeric envelope filled with silicone gel" which will be used as a breast prosthesis. This product will not be broken up or modified prior to use.

The applicable subheading for the silicone breast prosthesis will be 9021.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other artificial parts of the body . The rate of duty will be 4.6 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport