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NY D83377




November 6, 1998

CLA-2-94:RR:NC:SP:233 D83377

CATEGORY: CLASSIFICATION

TARIFF NO.: 9402.90.0020; 9817.00.96

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

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