CLA-2-94:OT:RR:E:NC:N4:433
Lois Sproul
Lois Sproul CHB, Inc.
510 Plaza Drive, Suite 2250
Atlanta, GA 30349
RE: The tariff classification of med, surge and procedure bed from China.
Dear Ms. Sproul:
In your letter dated March 26, 2009, on behalf of EMS Innovations Inc., you requested a tariff classification ruling. Photographs and features of the beds were obtained via EMS’s website.
The three items under review have been identified as the: (1) Med Bed, (2) Surge Bed, and (3) Procedure Bed. Specifications for the beds are as follows: the Med Bed is 33 inches in width by 83 inches in length by 21 inches working height; the Surge Bed is 33 inches in width by 83 inches in length by 21 inches working height; and the Procedure Bed 33 inches in width by 83 inches in length by 30 inches working height.
Each bed has a 2 inch convoluted (egg carton) high density foam mattress for patients comfort with stay-on tabs that eliminates pressure points caused by springs. Each bed is fitted with reinforced nylon safety straps and has an IV pole with a stow-on-board feature. Side rails are available for sale on the Med Bed, on select Surge Bed model numbers, and are included in the Procedure Bed. These emergency rescue folding beds are constructed of light weight aluminum, and have a multi-position, non-slip, head elevator with locking cord.
It is stated by you that these beds are used in emergency rescue operations that take place in the air, and in houses and tents, and in hospitals in the case of an overload of an emergency rescue operations. You suggest that the appropriate Harmonized Tariff Schedule of the United States (HTSUS) classification number is 9402.90.0010 for the hospital beds and HTSUS number 9402.90.0020 for the separately sold side rails.
The term “hospital beds” as listed in HTSUS, subheading 9402.90.0010, is not defined; the Section Notes or Chapter Notes to Chapter 94 are silent as to its meaning, and the Explanatory Notes to the HTSUS do not define the meaning of hospital beds. To ascertain the common and commercial meaning of the term “hospital beds” dictionaries, scientific authorities, lexicons and other reliable sources may be consulted. Multiple sources define hospital beds as: a bed with a mattress base in three jointed sections so that the head, foot, or middle may be raised by a crank or motor, allowing a patient to lie in various positions, as a therapeutic aid or for comfort; these beds have side rails that can be raised or lowered. The Med Bed, Surge Bed, and Procedure Bed do not fit this definition for hospital beds as they do not appear to be jointed in three sections, do not rise by means of a crank or motor, and are not for therapeutic aid or long term comfort.
The applicable subheading for the EMS beds and separately sold rails, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental furniture…..Other; Other.” The rate of duty will be Free.
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 regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division