Belts and body holders are used to secure a patient to either a bed or a wheelchair. Belts are constructed from a cotton fabric and come in a variety of styles depending upon the specific movement needs of the patient. The interior surface of a body holder is lined with comfort padding. Vests and jackets are also used to secure a patient to either a bed or a wheelchair. They come in a variety of fabrics and styles.
Heel protectors are available in several models and are constructed from synthetic pile fabrics.
63.07 Other made up articles, including dress patterns. According to the Explanatory Notes, these appliances are for preventing or correcting bodily deformities or supporting or holding organs following an illness or operation. Counsel for the respondent submitted that the classification of goods must be done in accordance with the General Rules for the Interpretation of the Harmonized System . The first consideration in determining the appropriate classification is the terms of the headings and any relative Section or Chapter Notes. It was submitted that the goods in issue are made up articles of textile materials.