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NY 807227

March 1, 1995

CLA-2-95:S:N:N8:224 807227


TARIFF NO.: 9506.91.00; 9817.00.96

Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd Street
Pembina, ND 58271

RE: The tariff classification of exercise equipment from Canada.

Dear Mr. Jerome:

In your letter dated February 10, 1995, you requested a tariff classification ruling on behalf of Care Ware.

The merchandise consists of the following:

Stock No. A700 2 Man Parachute
Stock No. A701 4 Man Parachute
Stock No. A702 8-12 Man Parachute
Stock No. A815 Bean Bags
Stock No. A820 Activity Strap

The merchandise is said to be specially designed for use by the physically challenged and cognitively impaired who are under the management of care-givers, activity directors and therapists. The parachutes are made of 100 percent nylon, have specially designed handles, and are used by hospitals and nursing homes for therapeutic stimulation of patients who have suffered a loss of physical use in their hands. The bean bags also provide a tactile stimulation activity for patients. The activity strap accessory is primarily used to secure the bean bags in a stationary position.

The applicable subheading for the merchandise subject of this inquiry will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, Other." The rate of duty will be 4.6 percent ad valorem

However, the products 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 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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