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NY 881910




JANUARY 26 1993

CLA-2-94:S:N:N8:233 881910

CATEGORY: CLASSIFICATION

TARIFF NO.: 9402.10.0000; 9817.00.9600.

Mr. Ed. Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of Posturo-Pedic "Optimum" chairs from Canada.

Dear Mr. Baker:

In your letter dated January 11, 1993, on behalf of L P A Medical Inc., Quebec, PQ G2E 3S3, Canada, you requested a tariff classification ruling.

The furniture item is a Posturo-Pedic "Optimum" chair, models 890 and 900. It has a chrome-plated metal structure which facilitates podiatric care and capillary hygiene. The "Optimum" chair has an adjustable and detachable orthopedic headrest, removable shoulder rests and is adjustable for width and height. Its seat is easily adjustable in depth from 15 to 20 inches on ball bearings and has a foot stabilizer in front for user safety.

The applicable subheading for a Posturo-Pedic "Optimum" chair will be 9402.10.0000, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Medical, surgical, dental or veterinary furniture: Dentist, barbers' or similar chairs and parts thereof. The rate of duty will be 3.9 percent ad valorem.

The Posturo-Pedic "Optimum" chair appears to be intended for the use of individuals with a chronic ailment that substantially limits their ability to stand or walk. This device is therefore 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, HTSUS. All applicable entry requirements must be met including the filing of form ITA-362P.

Goods classifiable under subheading 9402.10.0000, HTSUS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

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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