The tariff classification of Body Bracing Frames and ActivityTable from Northern Ireland

NY 885432 May 27, 1993 CLA-2-90:S:N:N3:119 885432 CATEGORY: Classification TARIFF NO.: 9021.19.8000; 9402.90.0020; 9817.00.9600 Mr. Mervyn Nelson James Leckey Design Design House, Kilwee Industrial Estate Dunmurry, BT17 OHD, Northern Ireland RE: The tariff classification of Body Bracing Frames and Activity Table from Northern Ireland Dear Mr. Nelson: In your letter dated April 21, 1993, you requested a tariff classification ruling. The articles to be imported are The Prone Stander, The Freestander, The Bambi, and The Springfield Table. The first three articles are frames equipped with chest and knee plates and hip straps designed to give complete support to the body of a disabled individual who cannot stand unaided. The Springfield Table is a height adjustable activity table designed for use with a wheelchair. The applicable subheading for the Prone Stander, Freestander and the Bambi will be 9021.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof... other. The rate of duty will be 5.8 percent. The applicable subheading for the Springfield Table will be 9402.90.0020, HTS, which provides for Medical, surgical dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentist chairs): Other, other. The rate of duty will be 5.3 percent. Based on the information you have furnished, all four articles are designed for the use of individuals with severe muscular or similar disabilities that substantially limit their ability to stand, walk or move freely. These articles are therefore eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.9600, HTS. All applicable entry requirements must be met including the filing of form ITA-362 P. 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