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NY L86762

August 22, 2005

CLA-2-94:RR:NC:N3:349 L86762


TARIFF NO.: 9404.90.2000

Ms. Jennifer M. Benjamin
Great Lakes Customs Brokerage, Inc.
4500 Witmer Industrial Estates
Niagara Falls, NY 14305-1386

RE: The tariff classification of back support cushions from China.

Dear Ms. Benjamin:

In your letter dated July 27, 2005 you requested a tariff classification ruling on behalf of Obus Forme Ltd.

You will be importing six back support cushions referred to as styles; “Executive Leather Lowback Backrest Support”, “Lowback Backrest Support”, “Highback Backrest Support”, “Wideback Backrest Support”, “Custom Air Backrest Support” and “Sport Edition Backrest”. Samples of an S shaped polycarbonate frame, a polyurethane foam lumbar pad and detailed product literature were submitted with your request. All of the cushions with the exception of the “Custom Air Backrest Support” are made from the polycarbonate frame, a solid piece of polyurethane foam and are covered with either leather or nylon fabric.

You propose classification in HTS 9021. We do not agree. The literature supplied describes the items more in terms of posture improvement and reduction of backache than in terms of supporting a part of the body after a serious illness, operation or injury or correcting a specific bodily deformity, such as curvature on the spine. This indicates that they should not be classified in 9021, consistent with the decision regarding Reinforced Lumbar Supports Belts, Number 8 in Classification Decisions issued by the Harmonized System Committee at its 25th Session (March, 2000). Also, your items are placed on the furniture, not worn by the user, unlike the back supporting belts in Harmonized System Explanatory Note I-10 to 9021. This is a strong indication that they are not classified in 9021, consistent with, e.g., Headquarters Ruling Letter 087213-WAW, 9-18-90, and NYRL L81725-349, mailed to you on 1-27-05.

The applicable subheading for the all of the back support cushions except “Custom Air Backrest Support” 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 duty rate will be 6 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the “Custom Air Backrest Support” cushion. Your request for a classification ruling should include a sample of the item. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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.


Robert B. Swierupski

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