CBP Ruling N159255 — The tariff classification of a cervical collar from Taiwan.

Tariff classification

Headings: 9021

Product description

The merchandise at issue is referred to as the Pneu-trac cervical collar. The article consists of a rigid, horseshoe-shaped collar of plastic with hook and loop closures at the end to allow a user to fasten the collar around their neck. The top of the collar features a padded chinrest. Along the bottom of the collar is an inflatable air bladder that can be inflated and deflated by means of an attached squeeze bulb that a wearer can operate with their hand. Based on the literature you provided the Pneu-trac is designed to provide mobile cervical traction and relieve discomfort in the neck and shoulders caused by cervical spine/disc abnormality. The inflatable bladder allows the wearer to vary the level of cervical distraction required by inflating or deflating it as needed. When the collar is worn, the wearer’s head and neck are effectively immobilized. The Pneu-trac serves the same function as the cervical collar described in New York Ruling Letter E80896, dated May 7, 1999, and meets the definition of an “orthopedic appliance” as defined by Note 6 to Chapter 90.

CBP rationale

The applicable subheading for the Pneu-trac cervical collar will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Orthopedic or fracture appliances, and parts and accessories thereof.

Full text

N159255 April 27, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Aaron Bier Brauner International Corporation66 York Street, Suite 100Jersey City, NJ 07302 RE: The tariff classification of a cervical collar from Taiwan. Dear Mr. Bier: In your letter dated April 6, 2011, on behalf of Monterey International, you requested a tariff classification ruling. A sample was provided. The merchandise at issue is referred to as the Pneu-trac cervical collar. The article consists of a rigid, horseshoe-shaped collar of plastic with hook and loop closures at the end to allow a user to fasten the collar around their neck. The top of the collar features a padded chinrest. Along the bottom of the collar is an inflatable air bladder that can be inflated and deflated by means of an attached squeeze bulb that a wearer can operate with their hand. Based on the literature you provided the Pneu-trac is designed to provide mobile cervical traction and relieve discomfort in the neck and shoulders caused by cervical spine/disc abnormality. The inflatable bladder allows the wearer to vary the level of cervical distraction required by inflating or deflating it as needed. When the collar is worn, the wearer’s head and neck are effectively immobilized. The Pneu-trac serves the same function as the cervical collar described in New York Ruling Letter E80896, dated May 7, 1999, and meets the definition of an “orthopedic appliance” as defined by Note 6 to Chapter 90. The applicable subheading for the Pneu-trac cervical collar will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Orthopedic or fracture appliances, and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →