Tariff Classification of wheelchair seat cushions made in Mexico

N330330 February 8, 2023 CLA-2-OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2090 Henry Yeh Kuehne + Nagel, Inc. 20000 S Western Ave Torrance, CA 90501 RE:      Tariff Classification of wheelchair seat cushions made in Mexico Dear Mr. Yeh: This ruling is being issued in reply to your letter dated January 17, 2023, on behalf of your client, Sunrise Medical US LLC, requesting a classification determination and subheading 9817.00.96 applicability on their Jay line of wheelchair seat cushions.  In lieu of samples, illustrative literature and website URLs were provided. The Jay line of wheelchair cushions is comprised of the following models: Jay Basic, Jay Basic Pro, Jay Go, Jay Ion, Jay Lite, Jay Soft Combi, and Jay Zip.  All models are composed of one or more ergonomically contoured, rectangular cushions, available in sizes ranging from 14" x 14" to 24" x 24", covered in one or more of several synthetic fabrics, and can be customized to meet a client’s particular needs.  Additional information can be found on the Sunrise Medical website at https://www.sunrisemedical.com/seating-positioning/jay/wheelchair-cushions. Images of Jay line cushions follow.  For each one, the images show the bare cushion and the same cushion with one or more textile covers.    Jay Basic                                          Jay Basic Pro                                     Jay Go          


   Jay Ion                                               Jay Lite                                      Jay Soft Combi       


         Jay Zip
A previous ruling for wheelchair cushions, including one on behalf of this same company, Sunrise Medical US LLC (K85854, issued May 27, 2004), determined that 13 identical and similar wheelchair seat cushions were properly classified in Harmonized Tariff Schedule of the United States (HTSUS) subheading 9404.90.2000 (pillows and cushions other than of cotton). Additional rulings placing wheelchair seat cushions in subheading 9404.90.2000, HTSUS, include NYRLs N235249 (Dec. 3, 2012), N019575 (Dec. 4, 2007), 808880 (April 25, 1995), 808052 (March 24, 1995), and 895853 (April 5, 1994).  The classification of pillows and cushions in the HTSUS was further subdivided effective January 1, 2023.  The corresponding classification number is currently subheading 9404.90.2090, HTSUS. Classification under the 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 wheelchair seat cushions 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.”  The general rate of duty will be 6% ad valorem. The requester asked whether the secondary subheading 9817.00.96, HTSUS, will apply.  The applicability of subheading 9817.00.96, HTSUS, with respect to wheelchair seat cushions is currently before CBP HQ for review. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division