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G85340 G8 Ruling Active

The tariff classification of a modular functional lumbar support from Germany

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

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G8 G85340 (January 5, 2001)

Tariff classification

HTS codes: 9021.19.8500

Headings: 9021

Product description

The main piece in the sample SofTec Lumbo Back Support is a single, heavy piece of molded plastic, about 11 inches high in the back and 5 inches at the edges of the two sides, which will just about encircle the wearer. An “S” curve has been molded into it, along with several slits for additional flexing, where the wearer’s hips will flare out at the sides of the body. There are also larger areas of inelastic fabric and straps and lesser areas of elastic fabric to help hold the plastic piece in place. The item is “multifunctional” in that some of the strapping is no longer used as the patient’s condition improves. It is recommended for several severe conditions, including “spinal fractures of the lower lumbar spine,” which, of course, requires the very high level of stabilization and immobilization that this item can provide. You indicate that it will not be sold over the counter, since it must be fitted by a trained orthopedic technician. In view of its rigidity and complexity, we find that to be quite credible for this item.

CBP rationale

The applicable subheading for this item will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for orthopedic appliances (including crutches, surgical belts and trusses) and splints and other fracture appliances.

Full text

NY G85340 January 5, 2001 A-2-90:RR:NC:MM:105 G85340 CATEGORY: Classification TARIFF NO.: 9021.19.8500 Ms. Marva Smith Kuehne and Nagel 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of a modular functional lumbar support from Germany Dear Ms. Smith: In your letter, dated December 8, 2000, for Bauerfeind USA, Inc., you requested a tariff classification ruling. The main piece in the sample SofTec Lumbo Back Support is a single, heavy piece of molded plastic, about 11 inches high in the back and 5 inches at the edges of the two sides, which will just about encircle the wearer. An “S” curve has been molded into it, along with several slits for additional flexing, where the wearer’s hips will flare out at the sides of the body. There are also larger areas of inelastic fabric and straps and lesser areas of elastic fabric to help hold the plastic piece in place. The item is “multifunctional” in that some of the strapping is no longer used as the patient’s condition improves. It is recommended for several severe conditions, including “spinal fractures of the lower lumbar spine,” which, of course, requires the very high level of stabilization and immobilization that this item can provide. You indicate that it will not be sold over the counter, since it must be fitted by a trained orthopedic technician. In view of its rigidity and complexity, we find that to be quite credible for this item. The applicable subheading for this item will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for orthopedic appliances (including crutches, surgical belts and trusses) and splints and other fracture appliances. The general rate of duty will be free. 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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