Tariff classification of wheelchair seat cushions made in Spain

N330487 February 9, 2023 CLA-2-OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2090 Blanca Esteban Improving Mobility Development, SL Carrer de la Coma 19, Pol. Ind. Pla de Rascanya Valencia 46160 Spain RE:      Tariff classification of wheelchair seat cushions 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 for various wheelchair seat cushions.  In lieu of samples, illustrative literature and website URLs were provided. Item no. K40003, KMINA Anti-Decubitus Cushion 4+4cm, is a wheelchair cushion made of viscoelastic foam and polyurethane foam covered in a 100% polyurethane inner fabric and a zippered 100% polyester woven outer fabric.  The cushion measures 16.5" (L) x 16.5" (W) x 3.1" (H) and can support a maximum weight of 220 lbs.  See image below:

Item no. K40004, KMINA Anti-Decubitus Cushion 8 cm, is a wheelchair cushion made of viscoelastic foam covered in a 100% polyurethane inner fabric and a zippered 100% polyester woven outer fabric.  The cushion measures 16.5" (L) x 16.5" (W) x 3.1" (H) and can support a maximum weight of 220 lbs.  See image below:

Item no. K40011, KMINA Visco Cushion 7 cm, is a wheelchair cushion made of viscoelastic foam and covered in a 100% polyurethane inner fabric and a zippered 100% polyester woven outer fabric.  The cushion measures 16.5" (L) x 16.5" (W) x 2.8" (H) and can support a maximum weight of 220 lbs.  See image below:

Item no. K40017, KMINA Round cushion, is a donut-shaped wheelchair cushion made of viscoelastic foam covered in a 100% polyurethane inner fabric and a zippered 100% polyester woven outer fabric.  The cushion is 3.5" high and has an outer diameter of 16.7" and an inner diameter of 5.1".  It can support a maximum weight of 220 lbs.  See image below:

Item nos. P40001 and P40002, PEPE cushion (black and blue, respectively), are wheelchair cushions made of viscoelastic foam and polyurethane foam covered in a 100% polyurethane inner fabric and a zippered 100% polyethylene woven outer fabric.  The cushions measure 16.5" (L) x 16.5" (W) x 3.1" (H) and can support a maximum weight of 220 lbs.  See images below:

All wheelchair seat cushions are made in Spain. Additional information is available on the website provided in the ruling request at https://kmina.com/en-us/collections/cojines-antiescaras. Previous 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), K85854 (May 27, 2004), 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 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 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 a secondary subheading is available that is free of duty.  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