CLA-2-94:RR:NC:SP:233 C89714
Mr. Leslie W. Polgar
The A.W. Fenton Company Inc.
P.O. Box 81179
Cleveland, OH 44181-0179
RE: The tariff classification of bed rails from Taiwan.
Dear Mr. Polgar:
In your letter dated June 26, 1998, on behalf of Invacare Corporation, you
requested a tariff classification ruling.
The submitted literature depicts the following bed rails to be imported:
Model HE 60120010 Half Bed Rail with Adjustable Cross Brace;
Model HE 60120010 Half Bed Rail- New Style; and
Model HE 60090000 Bed Rail.
The bed rails are designed specifically for health care applications. They
are constructed of welded, chrome-plated steel. Their purpose is to prevent
patients with impaired mental or physical conditions from falling out of bed and
sustaining injuries.
The applicable subheading for the bed rails will be 9402.90.0020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
medical, surgical, dental or veterinary furniture...; parts of the foregoing
articles: other; other. The rate of duty will be 1.1% ad valorem.
The bed rails described above are 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, HTS. 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 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, contact National
Import Specialist Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division