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NY 885614

May 12, 1993

CLA-2-94:S:N:N8:233 885614


TARIFF NO.: 9402.90.0020; 9817.00.9600

Mr. Mervyn Nelson
Sales and Marketing Manager
James Leckey Design
Design House, Kilwee Industrial Estate
Dunmurry, BT17 0HD Northern Ireland

RE: The tariff classification of therapeutic positioning chairs from Northern Ireland.

Dear Mr. Nelson:

In your letter dated April 21, 1993, you requested a tariff classification ruling.

The furniture items consist of three therapeutic positioning chairs. The first is The Complete Chair. This is an all-in-one seating system designed to give maximum support and comfort to the user. The product comes in four sizes designed to fit persons of all ages, from early childhood to adulthood. It is made largely from maple wood and features an upholstered seat and back, together with side and head padding. The back of the seat can be adjusted in angle so that it can be adapted from an upright position, i.e., for feeding, to a reclined position for relaxation. In addition, the seat base can be adjusted by 4" to allow for femural growth; the chair features a high back fitted with head supports for head control. Other features include the abduction plate, designed to keep the knees in position and aligned with the hip and a calfplate including a split footplate, which allows the feet to be fixed in the most suitable position and can be used to aid the perceptory activities of the patient.

The second chair is The County Seat. This chair is designed for younger children with less severe disabilities who may require only minimum seating support. The chair is made of wood with an upholstered seat base and back. It comes in three sizes, the height is adjustable for use at various tables and features a lap strap to better support the child, a pommel to keep the knees apart and a tray to help aid function.

The third is The Adjustable Bath Chair. The frame of this product is constructed from lightweight steel tubing and the seatcover is made from a mesh-like fabric. It is designed to support the patient while bathing and provide maximum positioning through the use of the lateral supports, neck roll, pommel and two support belts which are included. It can be easily adjusted for use in a number of positions and aids not only the patient, but the carer also. When assembled all of the chairs are designed to stand on the floor or ground.

Each of these articles would be used to aid in the correct positioning of persons with developmental disabilities or a similar handicap which effects that person's ability for postural control. The main place of use is expected to be within the school system, by therapists and teachers who deal with handicapped individuals. These products would also be used in the home, by parents or carers, as well as, in hospitals or residential facilities where disabled persons are cared for.

The applicable subheading for the therapeutic positioning chairs will be 9402.90.0020, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentist chairs): Other, other. The rate of duty will be 5.3 percent ad valorem.

Based on the information you have furnished. The Complete Chair, The Country Seat and The Adjustable Bath Chair are designed for use of individuals with severe muscular or similar disabilities that substantially limit their ability to stand or sit unaided or move freely. These articles are therefore eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.9600, HTSUSA. All applicable entry requirements must be met including the filing of form ITA-362 P.

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.


Jean F. Maguire
Area Director

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