NY 865148
AUG 08 1991
CLA-2-94:S:N:N1:233 865148
Ms. Pearl Szewczyk
Ameri-Can Customhouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, New York 14213-2488
RE: The tariff classification of a Water-Powered Bath Lift Chair
and Valette from Canada.
Dear Ms. Szewczyk:
In your letter dated July 12, 1991, on behalf of Clark
Medical Products, you requested a tariff classification ruling.
The Water Powered Bath Lift Chair is used by medically
handicapped people not only to get into and out of the tub, but
to sit in the tub and wash themselves. The Bath Chair is made in
five different models: 90, 100, 150, 200 and 250. It is
designed for people with conditions such as muscular dystrophy,
cerebral palsy, multiple sclerosis and arthritis. The Bath Chair
is made of heavy duty metal and plastic construction with an
epoxy painted aluminum base.
The Valette is a free standing seat designed to fit over an
existing toilet seat to enable a person who cannot sit or stand
without assistance to have independent use of the toilet. A
simple hand movement is all that is required to operate the
control. The base is attached to the floor with double-sided
tape (no holes in the floor). It is powered by water with no
electricity required. The Valette is ideal for people who have
arthitis, muscular dystrophy, multiple sclerosis, post polio,
muscle loss in their legs, hip and knee flexion restrictions,
hemoplegia, stroke and other disabling conditions.
The applicable subheading for the Watered-Powered Bath Lift
Chair and
Valette will be 9402.10.0020, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Medical, surgical,
dental or veterinary furniture, other, other. The duty rate will
be 5.3 percent ad valorem.
Goods classifiable under subheading 9402.10.0020, HTSUS,
which have originated in the territory of Canada, will be
entitled to a 2.1 percent ad valorem rate of duty under the
United States-Canada Free Trade Agreement (CFTA) upon compliance
with all applicable regulations.
Based on the information you have furnished the Valette and
the Water-Powered Bath Lift Chair are designed for and would be
used principally by persons suffering from a permanent or chronic
impairment which sustantially limits their ability to use regular
toilet or bathing facilities. Therefore, those two articles are
eligible for a free rate of duty as articles specially designed
or adapted for the use or benefit of physically or mentally
handicapped persons in subheading 9817.00.9600, HTSUS. All
applicable entry requirements must be met, including the filing
of Form ITA-362P.
This ruling is
being issued under the provisions of Section 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport