NY A89818
December 23, l996
CLA-2-90:RR:NC:1:119 A89818
Mr. Arron Mei
United Medical Equipment, Inc.
33 Esmond Pl.
Tenafly, NJ 07670
RE: The tariff classification of an Alternating Pressure Mattress
System from Taiwan
Dear Mr. Mei:
In your letter dated November 25, 1996 you requested a tariff
classification ruling.
The article to be imported is an alternating pressure mattress system
which consists of an electrically operated pump, a mattress with 18 air
sacs and a mattress cover. The system is designed to prevent decubitus
ulcers or bedsores. The pump alternately inflates and deflates the air
sacs in order to vary the places at which the patient's body weight rests.
The applicable subheading for the alternating pressure mattress system
will be 9019.10.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for mechano-therapy appliances and massage apparatus;
parts and accessories thereof. The 1996 duty rate is 2.5 percent. The
1997 duty rate will be 1.7 percent.
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.
If you have any questions pertaining to this matter, please contact
National Import Specialist Jacques Preston of this office at (212) 466-
5488.
The sample is being returned to your office as requested.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division