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NY 813298

August 22, 1995

CLA-2-94:S:N:N7:233 813298


TARIFF NO.: 9402.90.0020; 9817.00.96

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, New York 14213

RE: The tariff classification of a Mobile Geriatric Chair from Canada.

Dear Ms. Hagyard:

In your letter dated July 28, 1995, on behalf of Broda Enterprises, 385 Phillip Street, Waterloo, Ontario N2L 5R8, you requested a tariff classification ruling.

The submitted illustrative material depicts the furniture item as a Mobile Geriatric Chair. The chair has a metal frame with PVC vinyl strapping. The chair is used by health care professionals mainly for care of elderly patients. The chair can be easily adjusted into reclining and tilting positions and provides easy accessibility to patients. It comes with casters but the customer has the option of ordering the chair with wheels. The Mobile Geriatric Chair is designed to be placed on the floor or ground.

The applicable subheading for the Mobile Geriatric Chair will be 9402.90.0020, Harmomnized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Medical, surgical, dental or veterinary furniture, etc.: Other, other. The general rate of duty will be 4.2 percent ad valorem.

The Mobile Geriatric Chair described above is 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 fillng of 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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