CLA-2-39:OT:RR:NC:N4:415
Mr. Mark D. Pinchok
Bayer International Trade Services Corporation
651 Colliers Way, Suite 414
Weirton, WV 26062
RE: The tariff classification of Dr. Scholl’s Corn Cushions and Bunion Cushions with Duragel® Technology from the United Kingdom.
Dear Mr. Pinchok:
In your letter dated September 9, 2017, you requested a tariff classification ruling on behalf of Bayer HealthCare LLC.
The Dr. Scholl’s Corn Cushions with Duragel® Technology are described as non-medicated cushions used in the treatment of people who specifically have painful corns on their feet. The advanced Duragel® technology is thin and flexible and provides all-day cushioning pain relief while helping to soften hard corns.
Dr. Scholl’s Bunion Cushions with Duragel® Technology are described as non-medicated cushions that provide all-day cushioning relief from bunions, and specifically designed for people who have painful bunions. The advanced Duragel® technology is thin and flexible and provides all-day cushioning that protects bunions from shoe friction and shoe pressure.
Dr. Scholl’s Corn Cushions and Bunion Cushions with Duragel® Technology are made of a composite of plastic components.
Your request states you believe these articles should be classified under subheading 3005.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Adhesive dressings and other articles having an adhesive layer: Other.” The corn cushions are indicated to help soften hard corns. The bunion cushions are indicated to protect from shoe friction and pressure. Both products are not used in the dressing or treatment of a wound, a requirement of heading 3005, nor are they similar to the exemplars listed in heading 3005. As such, they will be classified elsewhere.
The plastic material, which is the component that performs the actual cushioning of the affected area, is considered to be the component that imparts the essential character for both items.
The applicable subheading for these two products will be 3926.90.9996, HTSUS, which provides for “other articles of plastics…: other: other…other.” The duty rate will be 5.3 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division