CLA-2 CO:R:C:G 085483 JMH
TARIFF NO.S: 9021.90.80, 9019.10.60, 9506.91.30, 7326.90.90
Joanne I. Lashley
Marketing and Sales
Lashaw Distributors Ltd.
124-7011 Elmbridge Way
Richmond, B.C.
CANADA V7C 4V5
RE: "InverTrac" inversion traction system
Dear Ms. Lashley:
Your letter of July 26, 1989, requesting a ruling under the
Harmonized Tariff Schedule of the United States (HTSUSA) on the
classification of your "InverTrac" traction system has been
forwarded to this office for a reply.
FACTS:
The apparatus is known as the "InverTrac" and is to be used
to reverse the effects of gravity upon a person's spine. The
device enables a person to hang upside down, thereby relieving
pressure on the spinal vertebrae and discs. There are suggested
exercises that may be performed while hanging from the apparatus,
after medical consultation. It is recommended that the InverTrac
be used for no longer than two to three minutes at a time.
The InverTrac is made of steel tubing. It has hinged parts
that move when pressure is exerted upon them, but it is not
mechanical. It is to be sold through medical professionals. The
apparatus is imported from Canada.
ISSUE:
Whether the "InverTrac" is classifiable under heading 9021,
HTSUSA as "Orthopedic appliances...," heading 9019, HTSUSA, as
"Mechano-therapy appliances...," heading 9506, HTSUSA, as
"Articles and equipment for gymnastics, athletics, other
sports...," or under heading 7326, HTSUSA, "Other articles or
iron or steel..."
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LAW AND ANALYSIS:
The classification of goods under the HTSUSA begins with the
General Rules of Interpretation (GRI's). GRI 1 states that
classification is "determined according to the terms of the
headings and any relative section or chapter notes." In this
instance there are four competing headings: 9021, 9019, 9506,
and 7326. The headings state:
9021 Orthopedic appliances... and other appliances
which are worn or carried, or implanted in the
body, to compensate for a defect or disability;
parts and accessories thereof...
9021.90.80 Other
* * * * * * * * * * * * *
9019 Mechano-therapy appliances...part and accessories
thereof...
9019.10.60 Other
* * * * * * * * * * * * *
9506 Articles and equipment for gymnastics, athletics,
other sports...not specified elsewhere in this
chapter...parts and accessories thereof...
9506.91.30 Gymnasium or other exercise articles and
equipment...Other
* * * * * * * * * * * * *
7326 Other articles of iron or steel...
7326.90.90 Other
* * * * * * * * * * * * *
The importer suggests that heading 9021, HTSUSA, which
describes orthopedic appliances, is the applicable
classification. This suggestion stems from the contention that
the "InverTrac" is advertised as an orthopedic appliance and is
to be sold through medical professionals.
The Explanatory Notes (EN's) to Chapter 90 are instructive.
EN's are not dispositive but are to be looked to for guidance
when interpreting the HTSUSA. 54 Fed. Reg. 35127, 35128 (August
23, 1989). EN 90.21 (I), Harmonized Commodity Description and
Coding System, Vol. 4, p. 1497, states that orthopedic appliances
"are appliances for (i) Preventing or correcting bodily
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deformities; or (ii) Supporting or holding organs following an
illness or operation." Suspension from a device to relieve back
pain does not fall within the coverage of this heading.
Also mentioned by the importer is heading 9019, HTSUSA,
covering mechano-therapy appliances. These appliances are
equipped with some kind of mechanical device, and are used mainly
in treatment involving movement of the joints or muscles. See EN
90.18 (I), Harmonized Commodity Description and Coding System,
Vol. 4, p. 1493. Although the "InverTrac" is designed to relieve
pressure on the spinal vertebrae and may be used to strengthen
back muscles, it does not incorporate any type of mechanical
device. Therefore, coverage by this heading is excluded.
Another possible classification is under heading 9506,
HTSUSA, for gymnastic and exercise equipment. Additional U.S.
Rule of Interpretation 1 requires goods to be classified
according to their principal use. The importer states that
"[s]ome doctors could prescribe various exercises to perform on
the InverTrac." An information sheet describes an eleven step
exercise routine that may be performed on the apparatus. However,
other marketing information discusses merely hanging from the
device to remove pressure from the back. From the information
provided, no principal use is discernible. Therefore, the
apparatus must be classified according to its material
components.
It is the opinion of this office that heading 7326, HTSUSA,
"Other articles of iron or steel..." is the proper classification
of the InverTrac. The dominant material of the "InverTrac" is
steel tubing. Lack of proof of a principal use and failure to
fall under any other headings requires that the InverTrac be
classified according to its material components.
HOLDING:
The "InverTrac" inversion system is classifiable under
heading 7326.90.90, HTSUSA. The rate of duty is 5.1 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division