&&This is an elasticized, belt-like article made of textile materials that is designed for use with patient lifting sling systems in hospitals, nursing homes and long-term care facilities. The Sling Chest Pad inserts into a channel in the lifting sling to provide additional support to patients while moving, transferring or repositioning them; it secures around the patient using adjustable Velcro closures at each end of the pad. This product is available in sizes small through extra-large.

&&Heading 63.07 of the Customs Tariff provides for other made up textile articles. The Explanatory Notes to this heading state that it covers “made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” The Sling Chest Pad as an article of textile materials not included in any other heading of the Tariff, meets the terms of heading 63.07 and is appropriately included therein, specifically under ‘other’ subheading 6307.90.&&&&You have requested that this chest pad be given consideration under conditional relief tariff item 9979.00.00. This tariff item provides relief of customs duties on goods “specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods”. Memorandum D10-15-24 outlines the Canada Border Services Agency’s administrative policy on tariff item 9979.00.00. Per paragraph 9 of this memorandum, and based on a review of the product description and sample submitted with your advance ruling application, the SLG-Chest Pad is considered by the CBSA to be identified in GST/HST Memorandum 4.2 ‘Medical and Assistive Devices’ as supplies related to medical and assistive devices, and is therefore eligible to claim the conditional relief benefits of tariff item 9979.00.00.&&