&&The goods are a system of optional, modular seat cushions for the Positioning and Mobility models of Broda brand wheelchairs. The standard APP Seating System package for the Positioning wheelchairs is comprised of the following items: a contoured seat cushion with removable cover, a contoured back cushion, a head support with elevated edges, an adjustable head pillow, shoulder bolsters, a calf support with elevated edges, and a foot support with non-skid surface and elevated edges. The standard APP Seating System package for Mobility wheelchairs contains the same items as those for the Positioning wheelchairs package except the calf and foot supports. The cushions, which are attached to wheelchairs with straps, are made of foam that is covered in a stretchable, waterproof fabric.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 8714.20.00.00. This tariff classification number is incorrect.&&&&Heading 87.14 provides for parts and accessories of vehicles of headings 87.11 to 87.13. In order to be classified as a part or accessory of chapter 87, the goods must meet all three conditions specified in General Explanatory Note (III) to Section XVII; that is, they must not be excluded by Note 2 to Section XVII, they must be suitable for use solely or principally with the articles of Chapters 86 to 88, and they must not be more specifically included elsewhere in the Nomenclature of the Harmonized System. Although the APP Seating System satisfies the first two conditions of the General Explanatory Note, it does not satisfy the third.&&&&Heading 94.04 provides for “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”. The goods consist of various fabric covered cushions internally fitted with foam which are attached to a wheelchair. The APP Seating System meets the terms of heading 94.04 and is included therein, specifically in subheading 9404.90 – “Other”.