Customs classification of cast protectors turns on essential nature and function, not user association with fractures.

Classification of a reusable waterproof cast protector depends on its essential nature and functional character, not on the fact that it is used by persons wearing casts. The product was described as a plastic covering with a synthetic rubber diaphragm designed to keep casts, bandages, wounds, burns and ulcers dry during bathing or showering. On that basis, it was held not to be a fracture appliance under HSN 9021.10.00. It was classified instead as an article of plastics under HSN 3926 90 99.

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Issues: Whether Cast Protector is classifiable under HSN tariff item 9021.10.00 as a fracture appliance, or under HSN 3926 90 99 as an article of plastics.

Analysis: The product was found to be a reusable waterproof plastic covering with a synthetic rubber diaphragm. Its function is to keep casts, bandages, wounds, burns, ulcers and similar coverings dry during bathing or showering. The deciding factor was its nature and composition as a plastic covering, and not mere user association with persons wearing casts. It was held that the product does not acquire the character of a fracture appliance merely because it is used by persons with casts.

Conclusion: The product is not classifiable under HSN tariff item 9021.10.00. It is classifiable under HSN 3926 90 99 as an article of plastics.

Ratio Decidendi: Classification depends on the essential nature and functional character of the product, and a protective covering used with casts does not become a fracture appliance merely because it is used by persons with fractures.

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