CLA-2-94:OT:RR:NC:N4:433
Jeffrey E. Stapleton
Import Compliance Manager
M.E. Dey & Co., Inc.
700 W. Virginia Street
Milwaukee, WI 53204-1539
RE: The tariff classification of a recovery couch from Canada.
Dear Mr. Stapleton:
In your letter dated April 6, 2012, on behalf of C&H Service, LLC, you requested a tariff classification ruling.
Item number 26155 is a heavy-duty recovery couch with headrest. The upper fame of the couch is composed of wood and is covered over in durable, easy-to-clean, vinyl leatherette. The couch has four exposed wooden legs. The couch comes with a removable, vinyl covered bolster for added comfort. The couch is ideal for first aid rooms, as it is antibacterial, mildew resistant, oil resistant, non-static and fire retardant. The dimensions of the couch are: 72-inches in length by 24-inches in width by 18-inches in height. This couch is stated to be used by one who is unwell for rest and recuperation.
The applicable subheading for the recovery couch with headrest, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary 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,
Thomas J. Russo
Director
National Commodity Specialist Division