CLA-2-90:OT:RR:NC:4:405
Mr. Wesley K. Caine
Stewart and Stewart
2100 M Street, N.W.
Washington, D.C. 20037
RE: The tariff classification of an orthopedic appliance for a dog from China
Dear Mr. Caine:
In your letter dated March 20, 2013, on behalf of your client Daw Industries, Incorporated, you requested a tariff classification ruling. A sample of the orthopedic leg brace was provided to this office and is being returned.
You provide the following description for the sample:
“The subject goods are orthopedic articles worn by dogs with injured or diseased ‘stifles’ (i.e., dog knee-joints) and by dogs recovering from stifle surgery. The articles are designed to control and limit flexion of the injured joint and to prevent the dog from overstressing its anterior-cruciate ligament.”
Since these are designed for a four legged animal, they are quite different from devices for humans.
The largest piece goes around the dog’s body. It serves as an attachment point for the non-elastic strap that is connected to the orthosis on the injured/recovering leg. The strap can be adjusted by the veterinarian to allow the dog varying amounts of range of motion (ROM) with the injured/recovering leg. The full color flyer you provided states that it is sold only to Board Certified Veterinarians.
Harmonized System Explanatory Note I to heading 9021 states:
This group also covers orthopedic appliances for animals, for example, hernia trusses or straps; leg
or foot fixation apparatus; special straps and tubes to prevent animals from crib biting, etc.; prolapsus bands (to retain an organ, rectum, uterus, etc.); horn supports, etc. But it excludes protective devices having the character of articles of ordinary saddlery and harness for animals (e.g., shin pads for horses) (heading 42.01).
It would be used only with an injured/recovering leg to permit the dog some mobility for its ordinary activities while reducing the likelihood of additional injury so it does not have the character of ordinary saddlery.
We agree that the applicable subheading for the sample will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Orthopedic or fracture appliances 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