CLA-2-90:OT:RR:NC:N1:105
Mr. Raul Parra
Harry F. Long, Inc.
7300 Turfway Road
Suite 460
Florence, KY 41042
RE: The tariff classification of a softgoods pad set from China.
Dear Mr. Parra:
In your letter dated January 5, 2009, for KLC Services, you requested a tariff classification ruling. A sample was provided.
You state: “The softgoods pad set is made in China and is made of open celled polyester-polyurethane foam covered with polyester fabric with loop finish, polyester hook/loop, and elastic. The softgoods pad set is disposable and made to be used by patients only one time.”
From the attached flyer we understand the pad to be for K500 Anatomical Knee CPM. Continuous passive motion (CPM) is a treatment method designed to aid in the recovery of joints immediately after trauma or surgery.
The flyer states, “Truly anatomical (Flexion point is at the hip joint.)”
The sample pads have sizes and velcro-like straps that match those in the picture of the K500.
Separately imported parts, if identifiable as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, August 2, 2002), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, December 16, 2002, and 967233, February 18, 2005.)
Note 1-a to HTSUS Chapter 90 excludes, “Articles of a kind used in machines, appliances or for other technical uses … of textile material (heading 5911).” However, disposable fleece covers for the Danniflex CPM machine were classified in HTSUS 9019.10.20 in Headquarters Ruling Letter 966911 RH, April 1, 2004 (currently in CROSS via CBPnet, but not in CROSS via CBP.gov.) It notes that the “covers are not an integral or necessary part of the machine without which the machine would not operate.”
The applicable subheading for these pads will be 9019.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of Mechano-therapy appliances and massage apparatus. 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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division