The tariff classification of an arm rest from China.

NY E87474 October 21, 1999 CLA-2-39:RR:NC:SP:221 E87474 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Charles Parisi Parisi Services, Inc. P.O. Box 91217 Los Angeles, CA 90009 RE: The tariff classification of an arm rest from China. Dear Mr. Parisi: In your letter dated September 24, 1999, on behalf of Promotional Media, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The arm rest is composed of a foamed plastics cushion and a stiff chipboard base encased within a vinyl cover. The essential character is imparted by the plastics. The arm rest is approximately 11 ½ inches in length, 2 ¾ inches in width and varies from ½ inch to 1 ½ inches in height. The arm rest will be used by patients during IV administration. This arm rest is not designed to be incorporated into a larger piece, but to be placed on a flat surface. Its purpose is to make the user more comfortable by cushioning the elbow that would otherwise be leaning on a hard surface and to give a small amount of support to the forearm in a generally slightly bent position. Unlike other devices which include padding for the elbow and which can be of use when adding or withdrawing fluids from the arm via a needle and tubing, it is not curved laterally to match the forearm nor attached to the user with wide straps which immobilize the arm from bending at the elbow and which can keep a tube securely attached. We do not see any physical characteristics which make this identifiable as an accessory to medical instruments and appliances, as opposed to an arm rest useable in generic situations. The applicable subheading for the arm rest will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division