CLA-2-94:OT:RR:NC:N4:433
Cheryl Bartolotta
Laufer Group International Ltd
100 Oceangate, Suite 405
Long Beach, CA 90802
RE: The tariff classification of a bedside support rail from Taiwan.
Dear Ms. Bartolotta:
In your letter received by the National Commodity Specialist Division on June 27, 2013, you requested a tariff classification ruling. A sample was submitted.
Item number JB6366 is described as the North American Healthcare, Cushioned Bedside Support Rail. The item is a floor standing cushioned bedside support rail with a pivoting grip handle, and has an attached metal crossbar that slips between the mattress and box spring. The item secures by means of safety straps. The item is composed of 60% steel tubing, 30% iron sheeting, 5% plastic and 5% rubber. This cushioned bedside support rail offers support getting into or out of bed, while assisting in sitting up, standing, and maintaining balance. It is also useful when transferring from a walker or wheelchair.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc…. Accordingly, we find that no other heading more specifically describes the cushioned bedside support rail, thereby the item falls within the meaning of furniture of Chapter 94, HTSUS.
The applicable subheading for the cushioned bedside support rail 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
Regarding your claim of a secondary classification under 9817.00.96, HTSUS, for this item, it is clearly intended for use by a person with a substantial limitation to their mobility. Regarding the exclusion for Articles for acute or transient disabilities per HTSUS, Chapter 98, Subchapter 17, U.S. Note 4-b-i, New York Ruling Letter 891577, dated November 1, 1993, determined that it did not apply to an “Acrorail System” which “provides postural support while transferring, allows for more comfortable, independent turning in bed and offers a measure of security while in bed.” The Acrorail System also attached without tools.
On that basis a secondary classification will apply in HTSUS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind). Note that the requirement that you 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. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or any dumping or countervailing 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 regarding the ruling pertaining to subheading 9403.90.0020, HTSUS, contact National Import Specialist Neil H. Levy at (646) 733-3036. If you have any questions regarding the ruling pertaining to subheading 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division