CLA-2-94:RR:NC:SP:233 E84866

Mr. Leslie FitzPatrick
Virtus Limited
Adamstown, Lucan,
Co. Dublin, Ireland

RE: The tariff classification of hospital bed mattresses from Ireland.

Dear Mr. FitzPatrick:

In your letter dated July 19, 1999, you requested a tariff classification ruling.

The submitted literature depicts the following items to be imported:

1. A mattress for the Affinity Bed, a birthing bed that has been designed to meet the challenges of changing perinatal needs in the hospital.

2. A mattress for the TotalCare hospital bed and “chair,” a system which has been designed for critical elderly patients to help them through the hospital faster with improved outcomes.

You will be manufacturing and selling the complete mattress for both beds (and parts of it) to Hill-Rom Inc.

The applicable subheading for the Affinity Bed and TotalCare hospital bed mattresses will be 9402.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: other, hospital beds. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division