The tariff classification of an Alternating Pressure MattressSystem from Taiwan

NY A89818 December 23, l996 CLA-2-90:RR:NC:1:119 A89818 CATEGORY: Classification TARIFF NO.: 9019.10.2000 Mr. Arron Mei United Medical Equipment, Inc. 33 Esmond Pl. Tenafly, NJ 07670 RE: The tariff classification of an Alternating Pressure Mattress System from Taiwan Dear Mr. Mei: In your letter dated November 25, 1996 you requested a tariff classification ruling. The article to be imported is an alternating pressure mattress system which consists of an electrically operated pump, a mattress with 18 air sacs and a mattress cover. The system is designed to prevent decubitus ulcers or bedsores. The pump alternately inflates and deflates the air sacs in order to vary the places at which the patient's body weight rests. The applicable subheading for the alternating pressure mattress system will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. The 1996 duty rate is 2.5 percent. The 1997 duty rate will be 1.7 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488. The sample is being returned to your office as requested. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division