CLA-2-94:OT:RR:NC:N3:349
Ms. Angela M. Santos
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of wheel chair lateral stabilizer cushions from Mexico
Dear Ms. Santos:
In your letter dated November 6, 2012 you requested a tariff classification ruling on behalf of J.T. Posey.
The submitted samples are wheel chair cushions that provide padding and support for the side and armrests of wheel chairs. Style no. 6320 (Deluxe Lateral Arm Support) is a contoured wheelchair arm support cushion. It made is from plastic foam with a fabric backed vinyl cover.
Style No. 8212 SC (Wheelchair Lateral Stabilizers) is wheelchair armrest cushion. It is comprised of a solid piece of foam with a vinyl cover. It will also be available as Style No. 8216SC which is slightly smaller.
Style No. 8212 is made in the same manner as Style No. 8212 SC with the exception of the cover. The cover is made from 60 percent polyester and 40 percent cotton woven fabric. It will also be available as Style No. 8216 which is slightly smaller.
The applicable subheading for all of the wheel chair lateral stabilizer cushions 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 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 duty rate will be 6 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, although some wheelchairs are used primarily by those with an acute or transient disability, as that term is used in HTSUS Chapter 98, Subchapter 17, U.S. Note 4, we believe it would be very unusual for someone with an acute or transient disability to have purchased specialized items like these and that their purchase by or for those without a disability would be fugitive. New York Ruling Letter 808052 – 119, dated March 24, 1995, held that several wheelchair cushioning/support items were eligible for a secondary classification in 9817.00.96, HTSUS. We also note that each item is labeled Posey, which is consistent with a channel of trade for those with disabilities, as opposed to the general public.
On that basis, we agree that a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
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 specifically regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist John Hansen at (646) 733-3043.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division