J89208 J8 Ruling Active

The tariff classification of parts for a cervical traction device of unspecified origin

Issued October 8, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889, 9404.90.2000, 8414.20.0000

Headings: 8414, 9404, 6307

Product description

The articles in question are described as parts used in the assembly of a home cervical traction device for rehabilitation purposes. The parts include a hand-operated air pump with pressure gauge, a polyester head strap, and a back pillow. You indicate that the parts are imported separately and assembled with other components in the United States to form a complete traction device.

CBP rationale

The applicable subheading for the hand-operated pump with gauge will be 8414.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated or foot-operated air pumps. The applicable subheading for the polyester head strap will be 6307.90.9889, HTSUS, which provides for other made up textile articles. The applicable subheading for the back pillow will be 9404.90.2000, HTSUS, which provides for other pillows, cushions and similar furnishings.

Full text

NY J89208 October 8, 2003 CLA-2-84:RR:NC:1:102 J89208 CATEGORY: Classification TARIFF NO.: 8414.20.0000, 6307.90.9889, 9404.90.2000 Ms. Patrizia Whorton Union Transport 22660 Executive Drive #113 Sterling, VA 20166 RE: The tariff classification of parts for a cervical traction device of unspecified origin Dear Ms. Whorton: In your letter dated September 15, 2003 you requested a tariff classification ruling on behalf of your client Care Rehab & Orthopaedic Products. The articles in question are described as parts used in the assembly of a home cervical traction device for rehabilitation purposes. The parts include a hand-operated air pump with pressure gauge, a polyester head strap, and a back pillow. You indicate that the parts are imported separately and assembled with other components in the United States to form a complete traction device. The applicable subheading for the hand-operated pump with gauge will be 8414.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated or foot-operated air pumps. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the polyester head strap will be 6307.90.9889, HTSUS, which provides for other made up textile articles. The rate of duty will be 7 percent ad valorem. The applicable subheading for the back pillow will be 9404.90.2000, HTSUS, which provides for other pillows, cushions and similar furnishings. The rate of duty will be 6 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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