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NY N018422




October 23, 2007

CLA-2-94:OT:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9402.90.0010

Mr. Ivan Lavrikov
Schenker of Canada Limited
6555 Northwest Drive
Toronto, ON M9L 1M6 Canada

RE: The tariff classification of Adjustable Bed from Taiwan.

Dear Mr. Lavrikov:

In your letter dated October 15, 2007, on behalf of Price Mattress, Inc., you requested a tariff classification ruling.

The “Lady Americana PowerRest Adjustable Bed” is a steel-framed motorized bed. The bed has a massage feature powered by a vibration motor head. Also included are a power supply box, control receiver box, lift motor and headboard adapters that are used in mattress adjustment. According to the sales brochure you have provided, available options include “mattress covered in hospital vinyl sides, easy glide hospital bed wheels and remote control or corded control for clipping to hospital bed table, I.V. stand or existing nurse call button.” The massage feature is described as providing a therapeutic effect and is marketed to highlight that.

The applicable subheading for the adjustable bed will be 9402.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other, Hospital beds.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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