CLA-2-94:OT:RR:NC:N3:349
Ms. Angela M. Santos
Grunfeld, Desederio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of wheel chair seat cushions from China
Dear Ms. Santos:
In your letter dated October 31, 2012 you requested a tariff classification ruling on behalf of J.T. Posey.
The submitted samples are wheel chair or geriatric chair seat cushions. Style no. 7230 F (Gel Foam Cushions) is comprised of a cushion with a removable outer cover. The cushion is made from foam and a water based gel. The cover is made from a fabric backed vinyl. It has a zipper opening. The cushion measures approximately 17 x 19 inches. This cushion will be available in other Style nos. 6610C & F, 6620 C & F, 6630F (Deluxe Wedge Gel Foam Cushions), 7210F, 7220F, 7220FT, 7221F, 7222F, 7225C, 7226F, 7226FT, 7230FT, 7240F & FT, 7250F & FT, 7310F, 7320 F & FT and 7321F. These cushions differ in density, convex shape or flat, color and size. Style No. 7222F has a polyester fabric on the top side.
Style No. 7223F (Gel Foam Cushion) is comprised of a cushion with a removable outer cover. The cushion is made from foam and gel. The cover is made from a fabric backed vinyl. The cushion features a pocket that is used for an alarm sensor. The cushion is imported with the alarm sensor. The cover has a zipper opening. The cushion measures 16 x 18 inches.
Style No. 7525F (Deluxe Molded Foam Cushions with Liqui® Interface Technology) is comprised of a cushion with a removable outer cover. The cushion is made from plastic foam. The cover is made from a fabric backed vinyl. The cover has a zipper opening. The cushion measures 16 x 18 inches. Small fluid filled bladders are sewn to the inside of the cover.
Style No. 6526 and 6526G (Posey Comfy Seat) are full seat cushions that cover the seat, back and sides of the wheelchair. Style No. 6526 was submitted with your request. The outer shell is made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a polyester fill.
Style No. 6820C (Wedge Foam Pommel Cushions) is a cushion with a removable cover. The cushion is made from a solid piece of plastic foam with a built in foam post or pommel. The cover is made from a fabric backed vinyl. The cover has a zipper opening. It measures 16 x 18 inches.
Style No. 6720F (Wedge Foam Cushions) and Style Nos. 7025F & FT (Economy Foam Cushions) are plastic foam cushions encased in a fabric backed vinyl cover.
The applicable subheading for all of the cushions will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, although some wheelchairs are used primarily by those with an acute or transient disability, as that term is used in HTSUS Chapter 98, Subchapter 17, U.S. Note 4, we believe it would be very unusual for someone with an acute or transient disability to have purchased specialized items like these and that their purchase by or for those without a disability would be fugitive. New York Ruling Letter 808052 – 119, dated March 24, 1995, held that several wheelchair cushioning/support items were eligible for a secondary classification in 9817.00.96, HTSUS. We also note that each item is labeled Posey, which is consistent with a channel of trade for those with disabilities, as opposed to the general public.
On that basis, we agree that a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 specifically regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist John Hansen at (646) 733-3043.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division