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NY K85854

May 27, 2004
CLA-2-94:RR:NC:TA:349 K85854


TARIFF NO.: 9404.90.2000; 9817.00.96

Mr. Richard G. Seley
UPS Supply Chain Solutions, Inc.
4950 Gateway Blvd. East
El Paso, Texas 79905

RE: The tariff classification of a wheelchair cushions from Mexico.

Dear Mr. Seley:

In your letter dated May 3, 2004 you requested a classification ruling on behalf of Sunrise Medical HHG, Inc.

You will be importing wheelchair cushions referred to as the Jay line (Jay Care, Jay Duo, Jay Basic, Jay Combi, Jay Soft Combi, Jay Triad, Jay J-Gel, Jay Xtreme, Jay Active, Jay J2, Jay J2 Plus, Jay J2 Contour and Jay GS). The cushions are made from a textile fabric outer shell filled with various components and combinations of components including a fluid pad, gel and solid pieces of foam of various densities. The cushions vary in size and shape and may be contoured. You note that the outer shell fabric will not be made of cotton.

In your letter you suggest classification for the wheelchair cushion under subheading 8714.20.0000, HTS. The Explanatory Notes to Section XVII General Note iii (c) states that parts and accessories covered more specifically , elsewhere in the Nomenclature will be classified as such. In this case cushions are specifically provided for in heading 9404, HTS.

The applicable subheading for the cushions 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 general duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

You have asked about the status of the wheelchair cushions under HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. You indicate that they are made individually after an extensive questionnaire, concerning such items as weight, limb dimensions, specific needs, etc, has been filled out and evaluated by health professionals, that they are sold only via outlets that specialize in medical supplies and/or articles for the handicapped, and that they cost from $65 to over $400 each. These factors make it quite unlikely that, like the wheelchair cushions in New York Ruling Letter 808052, 3-24-95, they would be purchased either for one without a handicap or with an acute or transient disability, excluded from 9817.00.96 by HTS Subchapter 98-17, US Note 4-b, as opposed to a permanent or chronic physical impairment.

On that basis a secondary classification will apply for this item in HTS 9817.00.96, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.

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 John Hansen at 646-733-3043. If you have any questions regarding the classification under 9817.00.96 for these items, contact National Import Specialist Jim Sheridan at 646-733-3012.


Robert B. Swierupski

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