CLA-2-90:OT:RR:NC:N4:405
Hasbleydi Lopez
Nazareno Services, Inc.
Ave. Santa Cruz #32
Bayamon, PR 00961
RE: The tariff classification of gel liners for limb prostheses.
Dear Ms. Lopez:
In your letter dated November 29, 2012, you requested a tariff classification ruling. No samples were provided.
According to your letter, the imports are described: “A gel liner is an interface that goes directly against the residual limb. A gel liner can provide cushioning, provide even pressure distribution, and reduce friction. The gel liner can also provide suspension (the way the prosthesis remains attached to the limb). There are many different styles of gel liners available that can be used with various types of prosthetic sockets. Gel liners can be used with above knee, below knee, and upper extremity amputations.”
You indicated that they are of various materials. However, in all cases, they have a distinctive appearance since they must fit both the prosthesis socket and the limb stump. From the illustrations in your attachment, all have the general shape of an elongated nose cone, in some cases bent towards the rounded end.
The imports will clearly be intended for use with limb prostheses, primarily to make them more comfortable for the user.
Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
We do not find any of the exclusions to apply.
The applicable subheading for the gel liners for limb prostheses will be 9021.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” artificial parts of the body 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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division