CLA-2-94:S:N:N8:233 891577
Mr. Bill Jerome, Vice President
H.A. & J.L. Wood, Inc.
U.S. Customs Brokers
Pembina, North Dakota 58271
RE: The tariff classification of an Acrorail System, Multi-
Purpose Tray and Night Tray from Canada.
Dear Mr. Jerome:
In your letter dated October 11, 1993, on behalf of Arcor, 265
Notre Dame Avenue, Winnipeg, Manitoba, Canada R3B 1N9, you
requested a tariff classification ruling.
The Acrorail System is a hand rail that attaches
to a bed to assist the elderly and disabled in getting in and out
of the bed. The unit is specifically made for attachment to a
metal angle iron bed frame and cannot function on its own.
The Acrorail System provides postural support while
transferring, allows for more comfortable, independent turning in
bed and offers a measure of security while in bed. The features
of the Acrorail System is that no tools are needed, it attaches
easily to an angle-iron bed frame, fits onto single, twin, double
or queen size beds, the handrail rotates 360 degrees and locks in
four positions and the height is quickly and easily adjustable.
The measurements are approximately for the handrail 14 inches x
11.5 inches, rail height 30.5 inches to 33.5 inches and the
crossover tube 39 inches to 60 inches.
The
second item is a Multi-Purpose Tray that attaches quickly and
securely to the Acrorail in all four positions, has a pillow that
converts a rail tray into lap tray and is made of easy-to-clean
polyvinyl surface. It holds up to 25 pounds. The dimensions are
approximately 18.5 inches x 14.5 inches x 4.5 inches. The third
item is a Night Tray which is perfect for a water glass,
medication, eye glasses, etc. It is easily and securely placed
onto the Acrorail and has an easy-to-clean polyvinyl surface. It
holds up to 10 pounds. The specifications are approximately 8
inches x 7.5 inches x 2.25 inches.
The applicable subheading for the Acrorail System will be
9403.90.8040, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Other furniture and parts
thereof: Parts: Other: Other, of metal. The duty rate will be 4
percent ad valorem. The applicable subheading for the Multi-
Purpose Tray and the Night Tray will be 9403.90.5000, HTSUSA, which
provides for: Other furniture and parts thereof: Parts: Other: Of
rubber or plastics: Other. The rate of duty will be 2.4 percent
ad valorem.
The Acrorail System appears to be intended for the use of
individuals with a chronic ailment that substantially limits their
ability to move or stand unaided. This device is therefore
eligible for a free rate of duty as an article specially designed
or adapted for the use or benefit of physically or mentally
handicapped persons in subheading 9817.00.9600, HTSUSA. All
applicable entry requirements must be met including the filing of
form ITA-362-P.
Goods classifiable under
subheadings 9403.90.8040 and 9403.90.5000, HTSUSA, which have
originated in the territory of Canada, will be entitled to a free
rate of duty under the United States-Canada Free Trade Agreement
(CFTA) upon compliance with all applicable regulations.
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