The tariff classification of various body positioning systems from Canada.

NY K88714 September 14, 2004 CLA-2-94:RR:NC:TA:349 K88714 CATEGORY: Classification TARIFF NO.: 9404.90.1000; 6307.90.9889 Mr. Douglas P. Beebe Affiliated USA Inc. P.O. Box 2421 Champlain, NY 12919 RE: The tariff classification of various body positioning systems from Canada. Dear Mr. Beebe: In your letter dated August 3, 2004 you requested a classification ruling on behalf of J. Vaillancourt Corp Ltd. You submitted five samples. All of the items except Style BTU2 are comprised a woven cotton shell filled with buckwheat hulls an inner vinyl cover and a removable outer cover. The removable cover is made from 100 percent cotton woven fabric. The shell and cover for Style BTU2 is made from a knit cotton fabric. It does not have the middle vinyl cover. Style BTU2 Valco U-shaped neck pillow has an indentation in the center that conforms to the neck. The principle use of the pillow is to provide support to the head and neck while resting or sleeping in a sitting position. Style BT1030.1 is an arm hammock. The arm hammock is rectangular in shape and features three straps used with a plastic buckle closure. The arm hammock is used to provide support and stability to a full arm. Style BT1065.1 is a trapezoidal shaped hip abductor that features an adjustable strap with a plastic buckle closure. Style BT1070 is a whole body supporter pair. The supporters are cylindrical in shape and are used to support the back, knee and leg elevation . Style BT1010 is a mini-bolster pair. The bolsters are cylindrical in shape and can be used for elevating or supporting any part of the body. The applicable subheading for the style nos. BTU2, BT1070 and BT1010 will be 9404.90.1000, Harmonized Tariff Schedule of the United States (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: of cotton. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for style nos. BT1030.1 and BT1065.1 will be 6307.90.9889, HTS, which provides for other made up articles, including dress patterns: other: other: other… other: other. The general rate of duty will be 7 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division