&&This is a disposable leg strap that is used to hold a Foley catheter securely to a patient's leg to reduce the risk of urethral erosion and accidental removal. This strap has a water resistant stretchy band with Velcro closures, a writable surface (to indicate patient's name, data), and a locking tab with two wings that secures the catheter tube. The catheter holder is available in children and adult size, each size fitting all types of Foley catheters.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number has not been provided in your submission.&&&&Heading 90.18 provides for instruments and appliances used in medical, surgical, dental or veterinary sciences. Within the heading, syringes, needles, catheters, cannulae and the like are specifically named at the subheading level.&&&&Legal Note 2 (b) to Chapter 90 directs the classification of parts and accessories suitable for use solely or principally for the goods of the Chapter. The Legal Note states, in pertinent part "other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus... are to be classified with the machines, instruments or apparatus of that kind"&&&&The Foley Catheter Holder is an accessory that is used exclusively with catheters; this product meets the terms of heading 90.18 and is appropriately classified therein, specifically in subheading 9018.39.&&