G85249 G8 Ruling Active

The tariff classification of the “Bathguard” from Taiwan or China.

Issued January 5, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The Bathguard provides waterproof covering of the limbs of patients who must keep a cast, surgical dressing or IV site dry while showering. The Bathguard consists of a plastic sleeve to cover the limb and a rubberized textile strap to keep the sleeve in place. The sleeve and strap are packaged together for retail sale. The essential character is imparted by the sleeve.

CBP rationale

The applicable subheading for the Bathguard will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY G85249 January 5, 2001 CLA-2-39:RR:NC:SP:221 G85249 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Ronald E. Caponi International Medical Research & Design, Inc. 609 Maitland Avenue, Suite 5 Altamonte Springs, FL 32701 RE: The tariff classification of the “Bathguard” from Taiwan or China. Dear Mr. Caponi: In your letter dated December 12, 2000, you requested a tariff classification ruling. A sample was provided with your letter. The Bathguard provides waterproof covering of the limbs of patients who must keep a cast, surgical dressing or IV site dry while showering. The Bathguard consists of a plastic sleeve to cover the limb and a rubberized textile strap to keep the sleeve in place. The sleeve and strap are packaged together for retail sale. The essential character is imparted by the sleeve. The applicable subheading for the Bathguard will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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