F80263 F8 Ruling Active

The tariff classification of a splint from China

Issued December 17, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9021.19.8500

Headings: 9021

Product description

The sample, labeled Pil-O-Splint Elbow Support, is about 11 inches long and has two rigid splints through its entire length on its upper side. It is fully padded. Although it is labeled as an elbow support it does not actually support the elbow joint; it only provides some padding for the wearer’s forearm. It has slits on each side for the wearer’s thumb to go through so it can be used on either the right or left hand-forearm. It has a “bean bag” that will be in the crook of the wearer’s hand. When the velcro-like strap is closed, the wrist is substantially immobilized, i.e., it is almost impossible for the wearer to bend his wrist upward and it is difficult to bend it downward. You point to the most likely use as by people recovering from wrist injuries or surgery to minimize bending and bumps which might impede healing. We find that to be consistent with the features of the sample.

CBP rationale

The applicable subheading for this item will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” orthopedic and fracture appliances.

Full text

NY F80263 December 17, 1999 CLA-2-90:RR:NC:MM:105 F80263 CATEGORY: Classification TARIFF NO.: 9021.19.8500 Mr. Tim Parsons Parsons Trading 5 Thunderbird Drive Novato, CA 94949-5883 RE: The tariff classification of a splint from China Dear Mr. Parsons : In your letter, dated November 14, 1999, you requested a tariff classification ruling. The sample, labeled Pil-O-Splint Elbow Support, is about 11 inches long and has two rigid splints through its entire length on its upper side. It is fully padded. Although it is labeled as an elbow support it does not actually support the elbow joint; it only provides some padding for the wearer’s forearm. It has slits on each side for the wearer’s thumb to go through so it can be used on either the right or left hand-forearm. It has a “bean bag” that will be in the crook of the wearer’s hand. When the velcro-like strap is closed, the wrist is substantially immobilized, i.e., it is almost impossible for the wearer to bend his wrist upward and it is difficult to bend it downward. You point to the most likely use as by people recovering from wrist injuries or surgery to minimize bending and bumps which might impede healing. We find that to be consistent with the features of the sample. The applicable subheading for this item will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” orthopedic and fracture appliances. The general rate of duty will be free. No quota restrictions apply. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The sample is being returned to you in a separate mailing. 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 James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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