&&The Bariatric Bench is a padded, removable bench seat that mounts on the Compact Wheelchair Recliner to provide reclinable seating for bariatric patients weighing up to 375 kilograms during dental examinations and/or procedures. The Bench, which is sold as an accessory item to the Recliner, is 800 mm wide and has a cut-out back that accommodates the adjustable backrest and headrest of the Recliner. It is constructed of an aluminum alloy frame and features padded armrests and removable cushion pads for cleaning.

&&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.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&Heading 94.02 of the Tariff provides for medical, surgical, dental or veterinary furniture. However, Legal Note 2 to Chapter 94 states that articles of heading 94.02 are to be classified in that heading only if they are designed for placing on the floor or ground. The Bariatric Bench is designed for placing on the Compact Wheelchair Recliner. Although the platform of the wheelchair recliner is almost level with the floor or ground when the bench is temporarily installed, it is designed to accommodate a person in an inclined position in conjunction with the wheelchair recliner. Therefore, the Bariatric Bench does not meet the requirements of Note 2 to Chapter 94 and is not classified in heading 94.02.&&&&The Bariatric Bench is an accessory to the Compact Wheelchair Recliner which is classified in heading 84.28. Chapter 84 has no accessories provisions, therefore this product cannot be classified in that Chapter. Further, the bench is not considered a part since it is temporarily attached to the wheelchair recliner and is not integral to the design or essential to the function of the recliner wheelchair.&&&&As the Bariatric Bench cannot be classified in Chapter 94 or Chapter 84, it is to be classified according to its constituent material. According to the information on hand, it is constructed of an aluminum alloy frame covered with removable cushion pads and padded armrests. The aluminum component provides the essential character. As such, the bench is classified as an article of aluminum under 7616.99.90.90.&&