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NY 896323




April 15, 1994

CLA-2-94:S:N:N6:349 896323

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Kenneth Drauch
Custom Services International, LTD
34200 Mound Road
Sterling Heights, MI 48310

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a backrest cushion from Canada.

Dear Mr. Drauch:

In your letter dated March 29, 1994, on behalf of Schukra of North America LTD you requested a ruling on the status of a backrest cushion from Canada under the NAFTA.

The submitted sample identified in your letter as the Schukra Adjustable Backrest is a cushion which you state is wholly manufactured in Canada. It is comprised of a solid piece of foam covered with an outershell made of 100 percent polyester knit fabric. There are two woven straps sewn to the back portion of the cushion with plastic closures used to attach the cushion to a seat. The left side has a knob which is used to adjust the position of the cushion. This cushion can be used in the home, car, or office. As requested the sample is being returned.

You are of the opinion that the Schukra Adjustable Backrest should be classified under subheading 9021.19.85 (previously 9021.19.80), HTS, which provides for other orthopedic or fracture appliances and parts and accessories thereof. However, the Explanatory Notes to the Harmonized System at heading 90.21 describe orthopedic appliances as articles for preventing or correcting bodily deformities or supporting or holding organs following an illness or operation.

The subject "Backrest" is not similar to any of the many exemplars cited in this Explanatory Note to delineate the category of articles contemplated in this provision.

The applicable tariff provision for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 rate of duty will be 6 percent ad valorem.

The cushion, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 2.4 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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