N324603 N3 Ruling Active

The tariff classification of a foot splint from China

Issued March 17, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9021.10.0090

Headings: 9021

Product description

Additional information was received by email on March 7 and March 15, 2022. Images were submitted in lieu of a sample. The item identified in your letter is a foot splint. It is described and marketed as a unisex cast boot with an open square toe and a hard plastic sole with an aluminum-based splint inside the sole. The upper of the foot splint is made of polyester and it is designed to wrap around the ankle and the instep using the hook and loop closure system and is secured to the foot by adjustable straps. It is indicated for use by people with stress fractures in the heel, metatarsal, toes, or to relieve pressure off bunions and hammer toe. The internal aluminum splint keeps the foot stabilized during use to promote healing. The foot splint is offered in five sizes, mass produced, sold in singles, and designed to fit either foot equally.

CBP rationale

The applicable subheading for the foot splint will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]rthopedic appliances, including crutches, surgical belts; splints and other fracture appliances …[o]rthopedic and fracture appliances, and parts and accessories thereof: [o]ther.

Full text

N324603 March 17, 2022 CLA-2-90:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Ms. Lisa Pietz Page & Jones, Inc. 2850 Wall Triana Hwy., Suite 205 Huntsville, AL 35824 RE: The tariff classification of a foot splint from China Dear Ms. Pietz: In your letter dated March 2, 2022, you requested a tariff classification ruling on behalf of Vive Health LLC. Additional information was received by email on March 7 and March 15, 2022. Images were submitted in lieu of a sample. The item identified in your letter is a foot splint. It is described and marketed as a unisex cast boot with an open square toe and a hard plastic sole with an aluminum-based splint inside the sole. The upper of the foot splint is made of polyester and it is designed to wrap around the ankle and the instep using the hook and loop closure system and is secured to the foot by adjustable straps. It is indicated for use by people with stress fractures in the heel, metatarsal, toes, or to relieve pressure off bunions and hammer toe. The internal aluminum splint keeps the foot stabilized during use to promote healing. The foot splint is offered in five sizes, mass produced, sold in singles, and designed to fit either foot equally. The applicable subheading for the foot splint will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]rthopedic appliances, including crutches, surgical belts; splints and other fracture appliances …[o]rthopedic and fracture appliances, and parts and accessories thereof: [o]ther.” The general 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 https://hts.usitc.gov/current. 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 Fei Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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