CLA-2-94:OT:RR:NC:N3:349
Mr. John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of pillows from Canada
Dear Mr. Mulvihill:
In your letter dated July 27, 2009 you requested a classification ruling on behalf of Therapeutica, Inc.
The pillows are referred to as the Ultimate Commuter Pillow, the Ultimate Travel Sleeping Pillow, the Ultimate Healthcare Pillow and the Ultimate Cervical Sleeping Pillow. Photos of the pillows were submitted with your request. The Ultimate Commuter Pillow, Ultimate Travel Sleeping Pillow and Ultimate Cervical Sleeping Pillow consist of a molded plastic foam pillow with a 50 percent cotton and 50 percent polyester zippered cover. The Ultimate Healthcare Pillow is made from a molded plastic foam pillow with a polyurethane coated polyamide knit fabric zippered cover. All of the pillows are designed to aid in proper spinal alignment while sleeping.
The applicable subheading for the pillows 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 any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The general rate of duty will be 6 percent ad valorem.
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/.
You specifically ask about a possible secondary classification of these items “under the Nairobi Protocol,” which we take you to mean in HTSUS 9817.00.96 as articles for the handicapped.
In that regard, we are returning your request and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
Regarding each item, provide the evidence, if any, that they are used almost exclusively for those with permanent or chronic, as opposed to acute or transient, conditions. Note, e.g., that the Ultimate Healthcare Pillow is “excellent for post-operative care.”
Regarding each item, provide the evidence, if any, that they are used almost exclusively by those who are suffering from an impairment which substantially limits one or more major life activities. What, if any, major life activity is it? Note, e.g., that the Ultimate Commuter is “ideal for people who commute.”
Noting that therapeutic articles are excluded from HTSUS 9817.00.96 by U.S. Note 4-b-iii to HTSUS Chapter 98, Subpart 17, are these items intended to have a therapeutic effect? If so, what is the effect and how is it accomplished?
Also include a statement as to whether classification advice has been sought regarding HTSUS 9817.00.96 from a Customs officer; and if so, from whom, and what advice was rendered, if any.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 items’ 9817.00.96 status, contact National Import Specialist J. Sheridan at (646) 733-3012. For any other questions, contact
National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director
National CommoditySpecialist Division