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NY H87503




February 5, 2002

CLA-2-94:RR:NC:TA:349 H87503

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9404.90.9522

Ms. Sandra Vanderbilt
Beijing Trade Exchange, Inc.
Washington, DC 20003

RE: The tariff classification of a wheel chair liner, wheel chair pad, bed pad and geri liner from China.

Dear Ms. Vanderbilt:

In your letter dated January 15, 2002 you requested a tariff classification ruling.

You submitted a sample of an item referred to as a wheel chair liner. You will also be importing a wheel chair pad, bed pad, geri chair liner, heel protector and elbow protector. Samples of these items were not submitted. The liner is contoured to fit the seat portion of the wheel chair. One side of the outer shell is made from 100 percent polyester woven fabric. The reverse side is made from 100 percent nylon woven fabric. It is stuffed with a polyester filler. There are straps sewn on each side used to attach the liner to the wheel chair. The liner is designed to cushion the back, sides and seat of a wheel chair. You stated that the geri chair liner is constructed in the same manner as the wheel chair liner with the exception of a higher back section.

The wheel chair pad will be used on the seat portion as a cushion. The bed pad will be used on a bed. One side of the pads will be made from nylon and the reverse side from polyester. They will be stuffed with a polyester filler. As requested the sample is being returned.

The applicable subheading for the wheel chair pad, wheel chair liner and geri chair liner 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 rate of duty will be 6 percent ad valorem.

The applicable subheading for the bed pad will be 9404.90.9522, 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: other: other: other with outer shell of cotton. The duty rate will be 8.7 percent ad valorem.

The bed pad falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or the requirement of a visa.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

Your inquiry does not provide enough information for us to give a classification ruling on the heel and elbow protectors. Your request for a classification ruling should include a sample and advertising literature. When this information is available, you may wish to consider resubmission of your request.

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.

Sincerely,

Robert B. Swierupski
Director,

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