CLA-2-83:RR:NC:N1:113 K82244
Mr. Victor Helfand
Barrier Free Architecturals, Inc.
324-2700 Dufferin Street
Toronto ON Canada M6B 4J3
RE: The tariff classification of safety supports from Canada.
Dear Mr. Helfand:
In your letter dated December 30, 2003, you requested a ruling on tariff classification.
The merchandise is a height adjustable safety support used in a bathroom by people with a permanent or chronic disability. The supports come in two models, the Flexi Art 94C and Flexi Art 94B. The Flexi Art 94C consists of a wall mounted track to which is attached an adjustable arm support. The Flexi Art 94B comes in pairs to be fixed to the floor on either side of a toilet. The supports have retractable arm supports. The supports are made of aluminum.
The applicable subheading for this product will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, suitable for buildings, of iron or steel, of aluminum or of zinc, other. The general rate of duty will be 3.9 percent ad valorem.
In your letter, you indicate that the supports are specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. On that basis, a secondary classification will apply for these items in heading 9817.00.96, HTS, as specially designed or adapted for the use and benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met, including the filing with the Customs port of entry of the US Department of Commerce form ITA-362P. 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.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division