The tariff classification of a vac-seat from Sweden

NY 855214 August 22, 1990 CLA-2-87:S:N:N1:101-855214 CATEGORY: Classification TARIFF NO.: 8714.20.0000 Ms. Kris Chapple Charles M. Schayer & Co. 3839 Newport Street Denver, Colorado 80207 RE: The tariff classification of a vac-seat from Sweden Dear Ms. Chapple: In your letter dated July 24, 1990, on behalf of Medtech Systems, Loveland, Colorado, you requested a tariff classification ruling. You have submitted a sample of the imported product. The vac-seat is a specialized cushion designed for use with wheel- chairs. The product is made of PVC coated synthetic fabric, comes with straps and handles, and is filled with granules. The vac-seat is molded to the shape of the wheelchair user. When air is removed from the seat (by means of a vacuum pump or suction) the granules allow the specialized cushion to be rigid, thereby maintaining the seat's contoured shape. This procedure stabilizes the invalid's back, limbs, etc. and keeps the user in a fixed position. The vac-seat comes in an adult model that measures 31.5 inches by 61 inches, and in a youth model that measures 27.6 inches by 57.1 inches. The applicable subheading for the vac-seat will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of invalid carriages. The rate of duty will be 5.3 percent ad valorem. 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 New York Seaport