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NY 808880




April 25, 1995

CLA-2-63:S:N:N6:349 808880

CATEGORY: CLASSIFICATION

TARIFF NO.: 6301.40.0010; 9404.90.2000; 6304.93.0000; 6217.10.9030; 9817.00.96

Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd Street
Pembina, North Dakota 58271

RE: The tariff classification of a lap cover, leg rest cushion, back rest cushion, seat cushion cover, and body cover from Canada. Artilces designed for the use of physically or mentally handicapped persons.

Dear Mr. Jerome:

In your letter dated March 28, 1995, on behalf of Care Ware you requested a tariff classification ruling.

The submitted samples are a lap cover, leg rest cushion, back rest cushion, seat cushion cover, and body cover. These items are designed to be used with a wheelchair. The lap cover stock no. W240 has an outer shell made of 65 polyester and 35 percent cotton woven fabric and a polyester filler. It measures approximately 75.5 centimeters by 92.5 centimeters. The front is printed with a plaid design and the back is solid. There are three loops with a "VELCRO" closure to allow the cover to be fastened around the legs. The lap cover also attaches to the wheelchair.

The leg rest cushion style no. W215 has an outer shell made of 65 percent polyester and 35 percent cotton woven fabric and a 1/4 inch solid piece of foam. It measures approximately 28 centimeters by 39 centimeters and it has two straps with a plastic buckle used to secure the cushion to the wheelchair.

The back rest cushion style no. W300 has an outer shell made of 65 percent polyester and 35 percent cotton woven fabric with a 1 inch solid piece of foam. It measures approximately 44 centimeters square. The fabric of the outer shell is printed with a plaid design and contains a quilt stitch.

The seat cushion cover style no. W330 is made of 65 percent polyester and 35 percent cotton woven fabric with a thin layer of polyester fiberfill and measures approximately 49 inches square. It is printed with a geometric pattern and contains a quilt stitch. The back of the cushion has a 48 centimeter opening and a flap.

The body cover style no. 225 is stylized like a bib. It made of 65 percent polyester and 35 percent cotton woven fabric with a polyester filler. It measures approximately 37.5 centimeters in width and 88 centimeters in length. The cover is secured at the nape of the neck by means of a "VELCRO" closure and it protects the entire upper body and lap.

The applicable tariff provision for the lap cover will be 6301.40.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic... woven. The general rate of duty will be 12.6 percent ad valorem.

The applicable tariff provision for the leg rest cushion and back rest cushion will be 9404.90.2000, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses,, quilts, eiderdowns, cushions, pouffess 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 applicable tariff provision for the seat cushion cover will be 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general rate of duty will be 10.5 percent ad valorem.

The applicable subheading for the body cover will be 6217.10.9030, HTSUSA, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories: other... of man-made fibers. The general rate of duty will be 15.4 percent ad valorem.

The articles under consideration are intended for the use of handicapped individuals who must spend a considerable amount of time each day in a wheelchair and have difficulty eating and drinking without spilling food and beverages on their clothes. We consider these articles to be eligible for free entry under the provision for articles specially designed or adapted for the
use or benefit of the blind or other physically or mentally handicapped persons...other, in subheading 9817.00.96, HTSUSA. All applicable entry requirements must be met including the filing of form ITA-362P.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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