CLA-2-94:RR:NC:SP:233 D83377
Ms. Connie Freeman
The A. W. Fenton Company Inc.
P.O. Box 81179
Cleveland, OH 44181-0179
RE: The tariff classification of bath lifts from Taiwan.
Dear Ms. Freeman:
In your letter dated October 23, 1998, on behalf of Invacare
Corporation, you requested a tariff classification ruling.
You have submitted a brochure which illustrates a battery
operated bath lift. The bath lifts are designed to allow a patient
to transfer from a wheelchair to the lift with minimal effort. The
patient then uses the attached handset to lower the bath lift into
the water. After bathing, the handset is again used to raise the
patient back to the bath lift's highest position to allow the
patient to transfer back onto the wheelchair safely. The lifts are
battery powered, and are equipped with a removable battery behind
the backrest.
The applicable subheading for the bath lifts will be
94102.90.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for medical, surgical, dental or veterinary
furniture...; parts of the foregoing articles: other: other. The
rate of duty will be 1.1% ad valorem.
The bath lifts 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
9817.00.96, HTS. All applicable entry requirements must be met
including the filing of form ITA-362P.
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
ruling, contact National Import Specialist Lawrence Mushinske at
212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division