CLA-2-94:RR:NC:SP:233 K82370
Mr. Victor Helfand
Barrier Free Architecturals Inc.
#24 - 2700 Dufferin Street
Toronto, ON, Canada M6B 4J3
RE: The tariff classification of a Wall Cabinet Lift, Variable Height Shelving, Variable Height Worktop and Variable Height Washbasin Unit from Sweden.
Dear Mr. Helfand:
In your letter dated December 30, 2003, you requested a tariff classification ruling.
The merchandise to be imported is as follows:
Wall Cabinet Lift 503 consists of a steel vertical profile frame and a motorized elevating mechanism. The frame will be secured to the wall by means of screws. Cabinets (not included) are mounted securely to the unit and can be moved forward and downwards. After use, the cabinets can be elevated back to their position at the top of the frame. Cabinets can also be moved forward and downwards to the front edge of the Granberg variable-height worktop unit 502.
Variable Height Shelving (Verti System) consists of kitchen cabinet shelving made of aluminum, steel sheet, coated chipboard panels, electronic parts and a belt. A motor with a lifting belt moves the shelves up and down in relation to the worktop. Existing cabinets can remain in place and no doors need be opened for gaining access to the shelves.
Variable Height Worktop Unit 502 is a kitchen worktop made of melamine-coated chipboard, steel brackets and a motor and control system. The worktop unit is mainly intended for use with a sink which is recessed into the worktop. It can be equipped with a drawer, pull-out chopping board and electric hob.
Variable Height Washbasin Unit 80665 is a unit designed to adjust the height of a washbasin. It is comprised of a polypropylene-coated, water-resistant plywood panel, steel pipes painted white, galvanized side rails, mirror cabinet, mirror, light fitting, water hoses, drain hose, actuator and control unit, control push buttons, mirror handle and control push-button mounting of red beech. The variable-height unit is available with or without a washbasin. Either the existing washbasin or a new washbasin can be mounted on the unit.
The above-described items are mainly intended for adapting the dwelling to the needs of the disabled.
The applicable subheading for the Wall Cabinet Lift 503 will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other lifting, handling, loading or unloading machinery: Other machinery.” The rate of duty will be free.
The applicable subheading for the Variable Height Shelving and the Variable Height Worktop will be 9403.40.9080, HTS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the kitchen: Other: Other, Other.” The rate of duty will be free.
The applicable subheading for the Variable Height Washbasin will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other. “ The rate of duty will be free.
Regarding your secondary claim, classification is applicable in HTS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped if all applicable entry requirements are met, including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even though they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 classification in 9817.00.96 of this merchandise, contact National Import Specialist Jim Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division