The tariff classification of a “Surface Restraint Enhancement Kit” from Canada

N283739 March 17, 2017 CLA-2-94:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Ms. Darlene E. DiBernardo A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a “Surface Restraint Enhancement Kit” from Canada Dear Ms. DiBernardo: In your letter dated February 17, 2017, on behalf of your client, Span Medical Products Canada Inc., you requested a classification ruling on a “Surface Restraint Enhancement Kit,” which you also refer to as “Product code SK0023.” In your letter, you have described the product at issue as a kit that is packaged together in a plastic bag, comprised of two steel side-mattress stops, two instruction sheets, four machine screws, four flat washers, and four locknuts. You further state that this product will be used as a surface restraint enhancement kit, which is installed on a hospital bed to prevent side movement of the mattress, to assist in the prevention of entrapment and falls. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the steel side-mattress stops. The applicable subheading for the “Surface Restraint Enhancement Kit” will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barber’s chairs, and similar chairs, having rotating as well as both reclining and elevating movement; parts of the foregoing articles: Other: Other. The general 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 https://hts.usitc.gov/current. 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division