894418 89 Ruling Active

The tariff classification of a cast replacement boot from Taiwan

Issued February 24, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9021.19.8500

Headings: 9021

Product description

The article to be imported is a hard shell open front boot made of injection molded polyurethane with five adjustable straps and buckles. It has an adjustable liner made of foam covered with a breathable Velcro compatible material. The boot is "designed to provide immobilization and compression to the foot and ankle after trauma or surgery to that area." The submitted literature describes it as a viable alternative to casting. It is marketed under the name "The Body Armor Walker".

CBP rationale

The applicable subheading for "The Body Armor Walker" cast replacement boot will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof.

Full text

NY 894418 February 24, 1994 CLA-2-90:S:N:N3:119 894418 CATEGORY: Classification TARIFF NO.: 9021.19.8500 Mr. H. Darrel Darby II Darco International, Inc. P.O. Box 760 Huntington, WV 25712-0760 RE: The tariff classification of a cast replacement boot from Taiwan Dear Mr. Darby: In your letter dated January 26, 1994, you requested a tariff classification ruling. The article to be imported is a hard shell open front boot made of injection molded polyurethane with five adjustable straps and buckles. It has an adjustable liner made of foam covered with a breathable Velcro compatible material. The boot is "designed to provide immobilization and compression to the foot and ankle after trauma or surgery to that area." The submitted literature describes it as a viable alternative to casting. It is marketed under the name "The Body Armor Walker". The applicable subheading for "The Body Armor Walker" cast replacement boot will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof... other. The rate of duty will be 5.8 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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