The tariff classification of an “Uplift Seat” from China.

N239291 March 26, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Antoinette McKnight, LCB-CCS Senior Import Manager The American Companies 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of an “Uplift Seat” from China. Dear Ms. McKnight: In your letter dated March 1, 2013, on behalf of Dr. Leonard’s, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item identified as the Weinberger® “Sitz – Aufstehhilfe” is an automatic ejection, Uplift Seat. The item basically consists of a foam padded seat, placed over a gas-filled shock absorber, supported on a plastic base. The uplift seat has no electronic power supply. The uplift seat is able to handle body weights from 60 kg to over 180 kg or 125 lbs. to over 400 lbs. Internet research indicates that the uplift seat (a/k/a seat lifter) is a medical aid for those persons in need of lifting from a seated position to an upright standing position. In channels of trade the uplift seat appears to be sold through medical suppliers or healthcare suppliers. Information indicates that the uplift seat is Medicare-reimbursable. The uplift seat features include: a self-powered, non-electric, lifting mechanism; the ability to lift at least 70% of your body weight; adjustable weight setting grooves with kg and lbs. identifiers; and a washable foam seat pad. Depicted below is an item similar to the sample provided, except with a different type of seat pad and frame structure.
The applicable subheading for the “Uplift Seat” will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture….: Other; Other.” The rate of duty will be free. 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/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division