United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 802803 - NY 802981 > NY 802951

Previous Ruling Next Ruling
NY 802951





October 31, 1994

CLA-2-63:S:N:N3:119 802951

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989; 9817.00.96

Mr. Ralph Zonneveld
Sunnyfield Supplies Inc.
4821 Elk Road - RR #5
Victoria, B.C., Canada V8X 4M6

RE: The tariff classification of Patient Transfer Devices from Canada

Dear Mr. Zonneveld:

In your letter dated September 21, 1994, you requested a tariff classification ruling.

The articles to be imported are a "Sunnyfield Lift" patient lifting device and a "Transfer Walking Belt".

The "Sunnyfield Lift" is made of blue polyester textile fabric with polypropylene webbing handles and a tubing insert to provide rigidity along the side and top edge of the article. The "Sunnyfield Lift" is designed to be used by two caregivers or attendants to lift and transfer a patient.

The "Transfer Walking Belt" is made of black polypropylene webbing, blue polyester/cotton lining and plastic quick release buckle. It is used by a single caregiver to assist a patient in walking or getting from bed to wheelchair.

The applicable subheading for the "Sunnyfield Lift" and the "Transfer Walking Belt" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other, other, other. The rate of duty will be 7 percent.

The "Sunnyfield Lift" and the "Transfer Walking Belt" are for the use of caregivers to aid patients whose ability to stand or move about is substantially limited either by old age or a chronic illness. They are therefore eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other, 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 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

Previous Ruling Next Ruling

See also: