The tariff classification of a wheel chair cushion from China.

NY H87501 February 12, 2002 CLA-2-94:RR:NC:TA:349 H87501 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 3926.90.7500 Ms. Sandra Vanderbilt Beijing Trade Exchange, Inc. 701 “E” Street, SE Washington, DC 20003 RE: The tariff classification of a wheel chair cushion from China. Dear Ms. Vanderbilt: In your letter dated January 15, 2002 you requested a classification ruling. The submitted sample, identified as style VM-5000, is a wheel chair cushion. The outer shell of the cushion is made from polyvinyl chloride (PVC) plastic sheeting. It is filled with a solid piece of polyurethane foam that is approximately 1.5 inches thick. The cushion measures approximately 19 inches square. It features a valve on the back used to fill the item with water. Another version style VM-5050 will be a pneumatic cushion. It does not contain a foam pad and it features one air valve for inflation. As requested the sample is being returned. The applicable subheading for style VM-5050 will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Pneumatic mattresses and other inflatable articles, not elsewhere specified or included." The rate of duty will be 4.2 percent ad valorem. The applicable subheading for style VM-5000 will be HTS 9404.90.2000, 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 duty rate will be 6 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on wheel chair pad cover, fall protection pad, gait and transfer belts. Your request for a classification ruling should include a sample or advertising material. 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division