The appeal is allowed in part. No. 6307.90.99, as determined by the respondent. The issue in this appeal is the proper tariff classification of three types of goods which are designed primarily for a patient's safety and comfort.
Heel protectors are available in several models and are constructed from synthetic pile fabrics.
No. 6307.90.99 as other made up articles of other textile materials. The appeal is allowed in part. With regard to the belts, body holders, vests and jackets, an examination of the manufacturer's 1993 Healthcare Product Catalog clearly indicates that these goods are intended and used for the safety and comfort of patients. The catalogue makes no reference to applications of an orthopaedic nature as defined above or as provided in the Explanatory Notes to heading No. 90.21. The issue in this appeal is the proper tariff classification of the goods in issue.