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NY 865148

AUG 08 1991

CLA-2-94:S:N:N1:233 865148


TARIFF NO.: 9402.10.0020

Ms. Pearl Szewczyk
Ameri-Can Customhouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, New York 14213-2488

RE: The tariff classification of a Water-Powered Bath Lift Chair and Valette from Canada.

Dear Ms. Szewczyk:

In your letter dated July 12, 1991, on behalf of Clark Medical Products, you requested a tariff classification ruling.

The Water Powered Bath Lift Chair is used by medically handicapped people not only to get into and out of the tub, but to sit in the tub and wash themselves. The Bath Chair is made in five different models: 90, 100, 150, 200 and 250. It is designed for people with conditions such as muscular dystrophy, cerebral palsy, multiple sclerosis and arthritis. The Bath Chair is made of heavy duty metal and plastic construction with an epoxy painted aluminum base.

The Valette is a free standing seat designed to fit over an existing toilet seat to enable a person who cannot sit or stand without assistance to have independent use of the toilet. A simple hand movement is all that is required to operate the control. The base is attached to the floor with double-sided tape (no holes in the floor). It is powered by water with no electricity required. The Valette is ideal for people who have arthitis, muscular dystrophy, multiple sclerosis, post polio, muscle loss in their legs, hip and knee flexion restrictions, hemoplegia, stroke and other disabling conditions.

The applicable subheading for the Watered-Powered Bath Lift Chair and
Valette will be 9402.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Medical, surgical, dental or veterinary furniture, other, other. The duty rate will be 5.3 percent ad valorem.

Goods classifiable under subheading 9402.10.0020, HTSUS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

Based on the information you have furnished the Valette and the Water-Powered Bath Lift Chair are designed for and would be used principally by persons suffering from a permanent or chronic impairment which sustantially limits their ability to use regular toilet or bathing facilities. Therefore, those two articles 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 9817.00.9600, HTSUS. 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.


Jean F. Maguire
Area Director

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