CLA-2-63:S:N:N6:349 808880
6217.10.9030; 9817.00.96
Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd Street
Pembina, North Dakota 58271
RE: The tariff classification of a lap cover, leg rest cushion,
back rest cushion, seat cushion cover, and body cover from
Canada. Artilces designed for the use of physically or
mentally handicapped persons.
Dear Mr. Jerome:
In your letter dated March 28, 1995, on behalf of Care Ware
you requested a tariff classification ruling.
The submitted samples are a lap cover, leg rest cushion,
back rest cushion, seat cushion cover, and body cover. These
items are designed to be used with a wheelchair. The lap cover
stock no. W240 has an outer shell made of 65 polyester and 35
percent cotton woven fabric and a polyester filler. It measures
approximately 75.5 centimeters by 92.5 centimeters. The front is
printed with a plaid design and the back is solid. There are
three loops with a "VELCRO" closure to allow the cover to be
fastened around the legs. The lap cover also attaches to the
wheelchair.
The leg rest cushion style no. W215 has an outer shell made
of 65 percent polyester and 35 percent cotton woven fabric and a
1/4 inch solid piece of foam. It measures approximately 28
centimeters by 39 centimeters and it has two straps with a
plastic buckle used to secure the cushion to the wheelchair.
The back rest cushion style no. W300 has an outer shell made
of 65 percent polyester and 35 percent cotton woven fabric with a
1 inch solid piece of foam. It measures approximately 44
centimeters square. The fabric of the outer shell is printed
with a plaid design and contains a quilt stitch.
The seat cushion cover style no. W330 is made of 65 percent
polyester and 35 percent cotton woven fabric with a thin layer of
polyester fiberfill and measures approximately 49 inches square.
It is printed with a geometric pattern and contains a quilt
stitch. The back of the cushion has a 48 centimeter opening and
a flap.
The body cover style no. 225 is stylized like a bib. It
made of 65 percent polyester and 35 percent cotton woven fabric
with a polyester filler. It measures approximately 37.5
centimeters in width and 88 centimeters in length. The cover is
secured at the nape of the neck by means of a "VELCRO" closure
and it protects the entire upper body and lap.
The applicable tariff provision for the lap cover will be
6301.40.0010, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for blankets and traveling
rugs: blankets (other than electric blankets) and traveling rugs,
of synthetic... woven. The general rate of duty will be 12.6
percent ad valorem.
The applicable tariff provision for the leg rest cushion and
back rest cushion will be 9404.90.2000, HTSUSA, which provides
for mattress supports; articles of bedding and similar furnishing
(for example, mattresses,, quilts, eiderdowns, cushions, pouffess
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 general rate of duty will be 6 percent ad valorem.
The applicable tariff provision for the seat cushion cover
will be 6304.93.0000, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404: other: not knitted or
crocheted, of synthetic fibers. The general rate of duty will be
10.5 percent ad valorem.
The applicable subheading for the body cover will be
6217.10.9030, HTSUSA, which provides for other made up clothing
accessories; parts of garments or of clothing accessories, other
than those of heading 6212: accessories: other... of man-made
fibers. The general rate of duty will be 15.4 percent ad
valorem.
The articles under consideration are intended for the use of
handicapped individuals who must spend a considerable amount of
time each day in a wheelchair and have difficulty eating and
drinking without spilling food and beverages on their clothes.
We consider these articles to be eligible for free entry under
the provision for articles specially designed or adapted for the
use or benefit of the blind or other physically or mentally
handicapped persons...other, in subheading 9817.00.96, HTSUSA.
All applicable entry requirements must be met including the
filing of form ITA-362P.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport