RE: The tariff classification of a physician stool from Canada

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365702 October 15, 2026 CLA-2-94:OT:RR:NC:N3:143 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Sean Aasen Porter Wright Morris & Arthur LLP 2020 K St NW ,Suite 600 Washington, DC 20006 RE: The tariff classification of a physician stool from Canada Dear Mr. Aasen: In your letter dated October 2, 2026, you requested a tariff classification ruling, on behalf of your client, Stance Healthcare. Inc. The product under consideration is a physician stool, model S1200. It is a backless, height-adjustable stool with an upholstered seat measuring approximately 16 inches wide by 16 inches deep. The seat consists of a molded polyurethane foam cushion mounted on an engineered-wood panel and is available in vinyl or fabric upholstery, with an optional moisture barrier beneath the upholstery. A chrome-finished pneumatic cylinder adjusts the seat height from 17.5 to 22.5 inches; an optional taller cylinder provides a counter-height range of 24.25 to 34.25 inches. The stool includes a steel, 360-degree swivel mechanism with a chrome seat plate and a 23-inch-diameter, five-arm die-cast aluminum pedestal base. Optional toe caps are available, and the stool may be fitted with either five 2-inch hooded twin-wheel casters or stationary glides. It has no backrest, foot ring, or armrests and has a rated occupant weight capacity of 250 pounds. The stool ships flat-packed in components and can be assembled without tools. It is designed for physicians and other healthcare practitioners to sit on while examining patients. As you state, physician stool is designed, marketed, and sold for clinical use through healthcare channels to hospitals, clinics, physicians’ offices, and similar medical facilities. In your submission, you suggest classification for the physician stool, model S1200, in subheading 9402.90.0020, Harmonized Tariff of the United States (HTSUS). We agree. The applicable subheading for the physician stool, model S1200, will be 9402.90.0020, HTSUS, which provides for “medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: other: other.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dionisia Melman at dionisia.y.melman@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division