CLA-2-84:S:N:N1:103 876806
Mr. Stephen J. Pepi
Great Lakes Customs Brokerage, Inc.
P.O. Box 740
Buffalo, NY 14213
RE: The tariff classification of elevators and lifts from Canada
Dear Mr. Pepi:
In your letter dated July 22, 1992 on behalf of Concord
Elevator Inc. you requested a tariff classification ruling.
With your inquiry you submitted brochures on the Kwiklift
residential elevator, the P.A.L. Personal Access Lift, and the
Hirolift inclined wheelchair platform lift.
The Kwiklift consists of an elevator car traveling
vertically on guide rails securely fastened to a residential
building structure. The car measures three feet by four feet and
has a capacity of 750 pounds. It contains a control panel with
illuminated buttons and a digital floor indicator, and is
available in various interior colors. The Kwiklift provides
safety features such as an emergency battery system to operate
the elevator during a building power failure, an emergency alarm
and lighting, and electric strikes on door interlocks to prevent
the doors from opening when the car is between floors.
The P.A.L. is a vertical wheelchair lift for use in schools,
churches, and office buildings. It uses a 1:2 cable hydraulic
drive system to raise and lower the wheelchair platform, and has
a maximum capacity of 550 pounds. It contains many of the same
safety features as the Kwiklift.
The Hirolift model 325T is used on both straight and curved
stairways, while the model 355 is used on straight stairways
only. The models basically consist of a folding platform and
rails which are installed along the side of the stairwell. Model
325T utilizes traction drive rollers to power the platform while
the model 355 is powered by a worm gear. Key switch activated
constant pressure buttons are provided on landings and the
platform itself to operate the unit.
The applicable subheading for the Kwiklift elevator and the
P.A.L. Personal Access Lift will be 8428.10.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other lifting, handling, loading or unloading machinery:
passenger or freight elevators other than continuous action. The
duty rate will be 2 percent ad valorem.
The applicable subheading for the models 325T and 355
Hirolift will be 8428.90.0090, HTS, which provides for other
lifting, handling, loading or unloading machinery: other
machinery. The duty rate will again be 2 percent ad valorem.
Goods classifiable under subheadings 8428.10.0000 and
8428.90.0090, HTS, which have originated in the territory of
Canada, will be entitled to a .4 percent rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
You stated in your letter that these units are strictly for
the use of handicapped individuals and inquired as to whether
they are eligible for the duty-free provision for other articles
specially designed or adapted for the use or benefit of the blind
or other physically or mentally handicapped persons in subheading
9817.00.9600, HTS. The Kwiklift, P.A.L., and Hirolift are
machines which can be used by people who are not handicapped as
defined in chapter 98, subchapter XVII, note 4(a). Customs has
previously ruled that articles that are useful to the general
public are not eligible for the tariff benefits of subheading
9817.00.9600.
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