CLA-2-90:OT:RR:NC:4:405
Mr. Pat McKeldin
Under Armour, Incorporated
1020 Hull street
Baltimore, MD 21230
RE: The tariff classification of a blade cover from an undetermined country
Dear Mr. McKeldin:
In your letter dated June 26, 2013, you requested a tariff classification ruling. A sample was provided.
The sample resembles a jogging shoe without a heel section, but, in use, the blade end of an artificial leg is inserted into it instead of a foot. It provides cushioning, etc., in lieu of the blade directly hitting the ground. You will import each as a half pair. A shoe of similar appearance for the foot of the un-amputated leg will be supplied in the USA.
The applicable subheading for the blade cover 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 general 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