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NY 895853

April 5, 1994

CLA-2-94:S:N:N6:349 895853


TARIFF NO.: 9404.90.2000; 8714.20.0000; 9817.00.96

Mr. Louise J. Salerno II
1129 20th Street
Suite 400
Washington, D.C. 20036

RE: The tariff classification of the seat cushion, back cushion, kinesthetic seating system from Canada.

Dear Mr. Salerno:

In your letter dated March 2, 1994, on behalf of Special Health Systems, Ltd., you requested a tariff classification ruling.

You submitted photographs and literature on three items as follows: a seat cushion, back cushion, and a children's kinesthetic seating system. The Comfort-Mate cushion is comprised of a solid piece of foam covered with a man-made fabric. This cushion features an anatomically designed shape with dual molded, high resilient foams as a support medium. The use of the cushion will be to provide long term sitting comfort and promote correct seating posture.

The Ulti-Mate Series Back Cushion for wheelchairs is designed for adjustability, individual fit, better support,and quick release portability. This back cushion is composed of an easily removable, waterproof yet breathable fabric, highly resilient molded foam, trunk support wings, quick release clamp, tilter that adjusts back recline from 90 to 115 degrees, lower lock assembly that provides quick release, and a rigid urethane molded shell.

Individual dynamic fit and comfort are provided by the combination of the adjustable trunk support wings, anatomically designed molded shell, and the polyurethane foam technology. The multiple layers of the cover wick off moisture, capture it in a unique honeycomb, then naturally evaporate it through breathable fabrics. This helps to keep the wheelchair user cool, dry and comfortable.

The Children's Kinesthetic Seating System was clinically developed to "grow" as the child (wheelchair user) grows. The seating system is composed of the shoulder support that allows for the temporary or permanent retraction of the shoulders, lateral supports that are specially designed to promote midline seating, the back portion that provides firm support and helps promote spinal extension, the back portion that provides support to both the neck and lower head, the base that is suspended to optimize the child's center of gravity in the wheelchair, the lap belt that securely holds the child in the desired position, and the growth bracket (constructed of anodized aluminum) that is designed to grow as the child grows. The literature states the Children's Kinesthetic Seating System is available in three standard sizes designated CHO, CH1 and CH2.

The applicable subheading for the Comfort-Mate seat cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 6 percent ad valorem.

The applicable subheading for the Ulti-Mate Series Back Cushion and The Children's Kinesthetic Seating System will be 8714.20.0000, HTS, which provides for parts and accessories of invalid carriage. The rate of duty will be 5.3 percent ad valorem.

Please note, the above items are eligible for free entry under subheading 9817.00.96, HTS, which provides for articles specifically designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons...other. All applicable entry requirements must be met including the filing of U.S. Department of Commerce Form ITA- 362P.

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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