The tariff classification of cushions from China.

N275249 June 1, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9817.00.96 Felix Li Customs Compliance Analyst UTi Canada Inc. 70 Driver Road, Unit 4 Brampton, Ontario, L6T 5V2 Canada RE: The tariff classification of cushions from China. Dear Mr. Li: In your letter dated April 27, 2016, on behalf of Mobb Health Care USA LLLP, you requested a tariff classification ruling. Illustrative and descriptive literature were provided. Although not specifically identified, the textile covers for the cushions will be made of non-cotton materials. For classification purposes only five representative classes of merchandise will be ruled upon: Class-1: Style # WCHMWGC is identified as the “Wheel Chair Gel Cushion.” The cushion contains gel combined with polyurethane foam, and as a washable, removable textile cover. This item measures 16-inches long by 18-inches wide by 3-inches high. Class-2: Style # WCMHWSC16 is identified as the “Wheel Chair Seat Cushion.” The cushion contains high quality polyurethane foam and has a non-slip surface. This item measures 16-inches wide by 16-inches deep by 3-inches high. Style # WCMHWSC18 is identified as the “Wheel Chair Seat Cushion.” The cushion contains high quality polyurethane foam and has a non-slip surface. This item measures 18-inches wide by 16-inches deep by 3-inches high. Style # WCMHWSC20 is identified as the “Wheel Chair Seat Cushion.” The cushion contains high quality polyurethane foam and has a non-slip surface. This item measures 20-inches wide by 16-inches deep by 3-inches high. Class-3: Style # WCMH3SC is identified as the “Wheel Chair 3” Seat Cushion.” The cushion contains polyurethane foam. This item measures 16-inches long by 16-inches wide by 3-inches high. Style # WCMH18SC is identified as the “Wheel Chair 3” Seat Cushion.” The cushion contains polyurethane foam. This item measures 18-inches long by 18-inches wide by 3-inches high. Class-4: Style # WCMHWWC is identified as the “Wheel Chair Seat Wedge Cushion.” The cushion contains polyurethane foam. This item measures 16-inches long by 16-inches wide by 4.5-inches slanting to 2.5-inches high. Style # WCMHWWC18 is identified as the “Wheel Chair Seat Wedge Cushion.” The cushion contains polyurethane foam. This item measures 18-inches long by 18-inches wide by 4.5-inches slanting to 2.5-inches high. Class-5: Style-# MHRC16 is identified as the “Wheel Chair Ring Cushion.” The cushion contains polyurethane foam. This item measures 16-inches wide. Style-# MHRC18 is identified as the “Wheel Chair Ring Cushion.” The cushion contains polyurethane foam. This item measures 18-inches wide. We note, based upon the illustrative literature, that there is a six representative classes of merchandise. We will make an exception to our practice and rule upon this item too. Class-6: Style # WCMHCC is identified as the “Wheel Chair Convertible Coccyx Cushion.” The cushion contains polyurethane foam and has a top-layer of 1-inch memory foam. The cushion is full sized and has a removable coccyx (triangular shape) cut. By removing the cut from the cushion, the cushion neutralizes the weight of the sitting person for correct posture and evenly distributes pressure over a greater surface area of the cushion. This item measures 18-inches wide by 16-inches long by 3-inches high. The applicable subheading for the merchandise concerned, cushions of classes 1 through 6, 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 rate of duty will be 6% 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 https://hts.usitc.gov/current. The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982 established duty-free treatment for certain articles to be used by the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol by creating subheadings 9817.00.92, 9817.00.94, and 9817.99.96, HTSUS. These tariff provisions specifically provide for duty-free treatment for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. Subheading 9817.00.96, HTSUS, specifically provides for articles specially designed for the use or benefit of physically or mentally handicapped persons other than the blind. U.S. Note 4, Subchapter XVII, Chapter 98, HTSUS, provides as follows: (a) For purposes of subheadings 9817.00.92, 9817.0094, and 9817.00.96, the term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. (b) Subheadings 9817.00.92, 9817.00.94, and 9817.00.96 do not cover-- (i) articles for acute or transient disability; * * * (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; * * * (iii) therapeutic and diagnostic articles; or * * * (iv) medicine or drugs. * * * Considering that the merchandise concerned does not provide any cure for persons relegated (consigned) to wheel chairs but serves as a means of helping those suffering from debilitating physical conditions to live within their inflictions, the cushions are not “therapeutic” and are, therefore, not excluded from the applicability of subheading 9817.00.96. See Headquarters ruling HQ 960967 dated January 22, 1999. It is our position that the cushions of the merchandise concerned are irrevocably dedicated by size, shape and application to wheel chair use by physically handicapped persons. We further note that the limitation in size of the cushions due to the confines of the width of the wheel chairs are further evidence that the merchandise concerned is adapted to the physically handicapped. Accordingly, the merchandise concerned, cushions of classes 1 through 6, satisfying the conditions of U.S. Note 4, Subchapter XVII, Chapter 98, HTSUS, and its associated subheading language. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division