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NY 867687




October 28, 1991

CLA-2-94:S:N:N1:119 867687

CATEGORY: CLASSIFICATION

TARIFF NO.: 9402.90.0020; 9817.00.9600

Mr. Robert Torresen
Powell, Goldstein, Frazer & Murphy
1001 Pennsylvania Avenue, N.W.- 6th Floor Washington, D.C. 20004

RE: The tariff classification of a Dukki Shower and Toilet Chair from the Netherlands

Dear Mr.Torresen:

In your letters dated September 11, September 27 and October 7, 1991, you requested a tariff classification ruling on behalf of Pin Dot Products, Inc.

The Dukki Shower and Toilet Chair is a specially designed chair for severely handicapped children from age 2 to 14. It has four quick-lock wheels, is height-adjustable and can be tilted up to 60 degrees to aid an attendant perform routine hygiene tasks for the child. The chair is so constructed that the child is always securely held in position whether in the shower or over the toilet bowl. The importer's catalog shows a list price of $1295.00 for the Dukki Chair.

The applicable subheading for the Dukki Shower and Toilet Chair will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other medical furniture. The rate of duty will be 5.3 percent.

Based on the information you have furnished, the Dukki Shower and Toilet Chair will be eligible for a free rate of duty as an article specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.9600, 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.

Sincerely,

Jean F. Maguire
Area Director

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