Classification and subheading 9817.00.96 applicability of a rotation cushion made in Spain

N330488 February 9, 2023 CLA-2-OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2090, 9817.00.96 Blanca Esteban Improving Mobility Development, SL Carrer de la Coma 19, Pol. Ind. Pla de Rascanya Valencia 46160 Spain RE:      Classification and subheading 9817.00.96 applicability of a rotation cushion made in Spain Dear Ms. Esteban: This ruling is being issued in reply to your letter dated January 25, 2023, requesting a classification determination and subheading 9817.00.96 applicability on a rotation cushion.  In lieu of samples, illustrative literature and website URLs were provided. Item number P40013, PEPE Patient Rotation Cushion, is described as having been designed to facilitate grooming tasks and prevent bedsores.  It is used by caregivers of persons with severely reduced mobility, such as the extreme elderly and others who are bedridden.  The cushion has a half-moon shape with two cutouts to fit the patient's legs and two handles on either side to be grasped by the caregiver to facilitate rolling the patient over.  It is composed of high-density HR foam covered in a hypoallergenic, waterproof, and non-slip fabric cover.  It measures approximately 17.7" (W) x 15.7" (H) x 5.1" (D) and can be used with a patient who weighs up to 242 lbs.  The cushion is made in Spain.  See image below:

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. By application of GRI 1, the applicable classification for the subject rotation cushion will be subheading 9404.90.2090, 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, Other.” You have asked whether a secondary subheading providing duty-free treatment is available.  Subheading 9817.00.96 requires that the articles meet the terms of HTSUS Chapter 98, Subchapter 17, U.S. Note 4(a) and not be among the U.S. Note 4(b) exclusions, copied below.  Specifically, these wheelchair seat cushions must be for “blind or other physically or mentally handicapped persons,” which includes “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities.” HTSUS Chapter 98, Subchapter 17, U.S. Note 4(a) and 4(b) Excerpt: 4.     (a) For purposes of subheadings 9817.00.92, 9817.00.94 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 oneself, 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. CBP considers multiple factors in determining whether an article is "specially designed or adapted" for the handicapped: 1) The probability of general public use; 2) Whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; 3) whether the articles are sold in specialty stores which serve handicapped individuals; and 4) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped.  See T.D. 92-77 (26 Cust. Bull. 1, August 26, 1992.)  Each of these factors is to be weighed on a case-by-case basis to determine whether an article is "specially designed or adapted" within the meaning of the statute. Taking the aforementioned factors into account, this office has determined that the subject rotation cushion meets the terms of HTSUS Chapter 98, Subchapter 17, U.S. Note 4(a) and are not among the exceptions listed in U.S. Note 4(b), specifically, that they are not for an acute or transient disability.  By application of subheading 9817.00.96, HTSUS, the rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division