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NY 876806

August 13, 1992

CLA-2-84:S:N:N1:103 876806


TARIFF NO.: 8428.10.0000; 8428.90.0090

Mr. Stephen J. Pepi
Great Lakes Customs Brokerage, Inc.
P.O. Box 740
Buffalo, NY 14213

RE: The tariff classification of elevators and lifts from Canada

Dear Mr. Pepi:

In your letter dated July 22, 1992 on behalf of Concord Elevator Inc. you requested a tariff classification ruling.

With your inquiry you submitted brochures on the Kwiklift residential elevator, the P.A.L. Personal Access Lift, and the Hirolift inclined wheelchair platform lift.

The Kwiklift consists of an elevator car traveling vertically on guide rails securely fastened to a residential building structure. The car measures three feet by four feet and has a capacity of 750 pounds. It contains a control panel with illuminated buttons and a digital floor indicator, and is available in various interior colors. The Kwiklift provides safety features such as an emergency battery system to operate the elevator during a building power failure, an emergency alarm and lighting, and electric strikes on door interlocks to prevent the doors from opening when the car is between floors.

The P.A.L. is a vertical wheelchair lift for use in schools, churches, and office buildings. It uses a 1:2 cable hydraulic drive system to raise and lower the wheelchair platform, and has a maximum capacity of 550 pounds. It contains many of the same safety features as the Kwiklift.

The Hirolift model 325T is used on both straight and curved stairways, while the model 355 is used on straight stairways only. The models basically consist of a folding platform and rails which are installed along the side of the stairwell. Model 325T utilizes traction drive rollers to power the platform while the model 355 is powered by a worm gear. Key switch activated constant pressure buttons are provided on landings and the platform itself to operate the unit.

The applicable subheading for the Kwiklift elevator and the P.A.L. Personal Access Lift will be 8428.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: passenger or freight elevators other than continuous action. The duty rate will be 2 percent ad valorem.

The applicable subheading for the models 325T and 355 Hirolift will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery. The duty rate will again be 2 percent ad valorem.

Goods classifiable under subheadings 8428.10.0000 and 8428.90.0090, HTS, which have originated in the territory of Canada, will be entitled to a .4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

You stated in your letter that these units are strictly for the use of handicapped individuals and inquired as to whether they are eligible for the duty-free provision for other articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons in subheading 9817.00.9600, HTS. The Kwiklift, P.A.L., and Hirolift are machines which can be used by people who are not handicapped as defined in chapter 98, subchapter XVII, note 4(a). Customs has previously ruled that articles that are useful to the general public are not eligible for the tariff benefits of subheading 9817.00.9600.

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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