The tariff classification of support cushions from Canada

N070772 September 1, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of support cushions from Canada Dear Mr. Mulvihill: In your letter dated July 27, 2009 you requested a classification ruling on behalf of Therapeutica, Inc. The support cushions are identified as Ultimate Full Spine Back Support and Ultimate Spinal Orthotic/Auto Support. Photos of the cushions were submitted. Both are made from 100 percent polyamide knit fabric zippered cover over a molded plastic foam cushion. The contoured cushion is designed to provide support from the upper to lower back (thorax to the sacrum). The auto support adds support to the head and neck. The applicable subheading for the cushions will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general duty rate will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You specifically ask about a possible secondary classification of these items “under the Nairobi Protocol,” which we take you to mean in HTSUS 9817.00.96 as articles for the handicapped. In that regard, we are returning your request and any related exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below: Regarding each item, provide the evidence, if any, that they are used almost exclusively for those with permanent or chronic, as opposed to acute or transient, conditions. Regarding each item, provide the evidence, if any, that they are used almost exclusively by those who are suffering from an impairment which substantially limits one or more major life activities. What, if any, major life activity is it? Noting that therapeutic articles are excluded from HTSUS 9817.00.96 by U.S. Note 4-b-iii to HTSUS Chapter 98, Subpart 17, are these items intended to have a therapeutic effect? If so, what is the effect and how is it accomplished? Regarding the Ultimate Spinal Orthotic/Auto Support, is the large Auto Support designed to “help prevent whiplash” while driving or a passenger in an automobile? Also include a statement as to whether classification advice regarding HTSUS 9817.00.96 has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 items’ 9817.00.96 status, contact National Import Specialist J. Sheridan at (646) 733-3012. For any other questions, contact National Import Specialist John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division