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NY K82718




February 17, 2004
CLA-2-44:RR:NC:2:230 K82718

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Ms. Cindy Arth
Acor Orthopaedic, Inc.
18530 S. Miles Pkwy
Cleveland, OH 44128

RE: The tariff classification of a supporting base for a Therma-Shape™ pad from Taiwan

Dear Ms. Arth:

In your letter, which was received in our office on January 27, 2004, you requested a tariff classification ruling.

The ruling was requested on a supporting base for a Therma-Shape™ pad. A finished Therma-Shape™ pad will have a heat sensitive “thermal imaging paper” permanently attached on top. The “thermal imaging paper” will be purchased in the United States and added by your company after importation. A sample of a finished Therma-Shape™ pad was submitted for our reference.

The sample is a flat, mostly rectangular board with rounded corners and one arched end. It measures approximately 14” wide by 19” long by ¼” thick. The board is made of wood fiberboard and is covered on one surface and all four edges with a shaped plastic top. The plastic top has a 13” x 13” indentation in the center for the “thermal imaging paper” and it has indentations on the top and bottom for the name of the product and for the instructions. The sample contains a laminated plastic sheet (the “thermal imaging paper”) that reacts to heat by changing color. The finished “Therma-Shape™” pad will be used to find the arch type of a customer’s foot. After a customer stands on the pad, an impression of the customer’s feet is temporarily left on the pad.

The product being imported consists of the plastic topped wood supporting base only. Both the wood and the plastic are equally important in making up this supporting part of the Therma-Shape™ pad. Based on the classification principle General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule (HTS), goods equally classifiable under two or more headings are classified under the heading which occurs last in numerical order in the HTS. The competing HTS headings are 3926 for plastic articles and 4421 for wood articles.

The applicable subheading for the supporting base for the Therma-Shape™ pad will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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