CLA-2-39:OT:RR:NC:N4:421
Mr. Lawrence Kersen
PolyGel, LLC
30 Leslie Court
Whippany, NJ 07981
RE: The tariff classification of inflatable ThermoActive supports from Taiwan
Dear Mr. Kersen:
In your letter dated August 25, 2010, you requested a tariff classification ruling.
The products, described as “Polygel ThermoActive Supports,” are designed to provide support, compression and relief to various parts of the body, typically after exercise or joint injury. Each support consists of an inflatable plastic bladder inside a textile shell with a hook and loop closure. The bladder inflates by means of a plastic squeeze bulb attached to the bladder with a plastic tube. The hand activated pump provides compression and relief to the affected area. Each support includes a removable polymer based gel pack. The gel packs can be heated in the microwave or cooled in the freezer and then inserted into the inflatable support to provide additional relief to the affected body part. Item 6002 is a wrist support. Item 6007 is a calf/arm support. Item 6012 is an ankle support. Item 6017 is an elbow support. Item 6022 is a knee support. Items 6042-LT and 6047-RT are shoulder supports. Item 6027 is a thigh support. Item 6037 is a back support. You state that the gel packs may also be imported separately.
The samples are being returned.
You ask whether the supports fall in subheading 9021.90.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for appliances (other than hearing aids and pacemakers) which are worn or carried or implanted in the body to compensate for a defect or disability. The samples are imprinted as “Cold and Hot Mobile Compression Therapy” and are for temporary aches and strains, typically caused by strenuous athletic activity as indicated by the photos on your website, www.thermoactive.net. The cold and heat are supplied by the removable polymer based gel pads inside each sample which are held in place on the body by the fabric of the main body along with straps with hook and loop connectors. Per the June 2010 Polygel Newsletter, microwave ovens and ice buckets were used at the Vancouver Olympics for continued use, as needed, of these items. The ThermoActive supports can also be used to provide compression therapy. The user can squeeze the bulb repeatedly to pump air into a bladder inside and thus expand it. The resulting squeezing is similar to using traditional elastic wraps although, per your website, “Circumferential Compression and Support provides many benefits over plain wraps.” However, your item is not worn to compensate for a defect or disability (similar to a hearing aid) but is placed temporarily on the body to provide temporary heat, cold, or compression (not immobilization of bones or joints). We note that the Harmonized System Committee of the World Customs Organization did not classify in heading 9021 a reinforced lumbar support belt in Decision 8 of the Listing of Classification Decisions for its 25th Session – March 2000. Therefore, HTSUS 9021.90.8100 does not apply.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. In this case, the essential character is imparted by the polymer based gel packs and the plastic inflatable bladders.
The applicable subheading for the ThermoActive supports will be 3926.90.7500, HTSUS, which provides for other articles of plastics…pneumatic mattresses and other inflatable articles not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the polymer based gel packs, when imported separately, will be 3926.90.9980, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914…other. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division