The tariff classification of heel protectors from China

N186196 October 25, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Angela Santos Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022 RE:      The tariff classification of heel protectors from China Dear Ms. Santos: In your letter dated September 23, 2011, on behalf of J.T. Posey Company, you requested a tariff classification ruling. Samples were provided.  Regarding the merchandise at issue, in your submission you state: “The subject Heel Protectors are designed for patients confined to a bed for long perios of time and used to reduce pressure on the heel and prevent ulcers, skin breakdown, and foot drop. The Heel Pillows (Model No.’s 6115, 6115L, 6116) help protect the heel and ankle from skin irritation and friction burns. The Long Boots (Model No.’s 6113, 6114) protect the heel, ankle, and calf, and help reduce pressure on the heel by dispersing weight evenly along the calf. Both types of Heel Protectors are filled with polyester fiber, covered with cotton fabric, and have padded adjustable straps with hook and loop closures. They are imported in pairs but may be used interchangeably on either foot.” The uncompressed padding is over 1 inch thick and covers the bottom of the foot as well as the sides so they would not be appropriate for walking.  They do not include any elastic fabric.  They provide support/cushioning for the heel/lower leg at a level which would not be necessary if there were no illness present. The fact that they are designed to fit either foot equally is consistent with HTSUS Note 6 to Chapter 90.    We agree that the applicable subheading for your heel protectors 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