NY 881910
JANUARY 26 1993
CLA-2-94:S:N:N8:233 881910
Mr. Ed. Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: The tariff classification of Posturo-Pedic "Optimum" chairs
from Canada.
Dear Mr. Baker:
In your letter dated January 11, 1993, on behalf of L P A
Medical Inc., Quebec, PQ G2E 3S3, Canada, you requested a tariff
classification ruling.
The furniture item is a Posturo-Pedic "Optimum" chair,
models 890 and 900. It has a chrome-plated metal structure which
facilitates podiatric care and capillary hygiene. The "Optimum"
chair has an adjustable and detachable orthopedic headrest,
removable shoulder rests and is adjustable for width and height.
Its seat is easily adjustable in depth from 15 to 20 inches on
ball bearings and has a foot stabilizer in front for user safety.
The applicable subheading for a Posturo-Pedic "Optimum"
chair will be 9402.10.0000, Harmonized Tariff Schedule of the
United States, HTSUS, which provides for Medical, surgical,
dental or veterinary furniture: Dentist, barbers' or similar
chairs and parts thereof. The rate of duty will be 3.9 percent
ad valorem.
The Posturo-Pedic "Optimum" chair
appears to be intended for the use of individuals with a chronic
ailment that substantially limits their ability to stand or walk.
This device is therefore eligible for a free rate of duty as an
article specially designed or adapted for the use or benefit of
physically or mentally handicapped persons in subheading
9817.00.9600, HTSUS. All applicable entry requirements must be
met including the filing of form ITA-362P.
Goods classifiable under subheading 9402.10.0000, HTSUS,
which have originated in the territory of Canada, will be
entitled to a free rate of duty under the United States-Canada
Free Trade Agreement (CFTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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