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NY 891577

November 1, 1993

CLA-2-94:S:N:N8:233 891577


TARIFF NO.: 9403.90.8040; 9403.90.5000 & 9817.00.9600

Mr. Bill Jerome, Vice President
H.A. & J.L. Wood, Inc.
U.S. Customs Brokers
Pembina, North Dakota 58271

RE: The tariff classification of an Acrorail System, Multi- Purpose Tray and Night Tray from Canada.

Dear Mr. Jerome:

In your letter dated October 11, 1993, on behalf of Arcor, 265 Notre Dame Avenue, Winnipeg, Manitoba, Canada R3B 1N9, you requested a tariff classification ruling.

The Acrorail System is a hand rail that attaches to a bed to assist the elderly and disabled in getting in and out of the bed. The unit is specifically made for attachment to a metal angle iron bed frame and cannot function on its own.

The Acrorail System provides postural support while transferring, allows for more comfortable, independent turning in bed and offers a measure of security while in bed. The features of the Acrorail System is that no tools are needed, it attaches easily to an angle-iron bed frame, fits onto single, twin, double or queen size beds, the handrail rotates 360 degrees and locks in four positions and the height is quickly and easily adjustable. The measurements are approximately for the handrail 14 inches x 11.5 inches, rail height 30.5 inches to 33.5 inches and the crossover tube 39 inches to 60 inches.

The second item is a Multi-Purpose Tray that attaches quickly and securely to the Acrorail in all four positions, has a pillow that converts a rail tray into lap tray and is made of easy-to-clean polyvinyl surface. It holds up to 25 pounds. The dimensions are approximately 18.5 inches x 14.5 inches x 4.5 inches. The third item is a Night Tray which is perfect for a water glass, medication, eye glasses, etc. It is easily and securely placed onto the Acrorail and has an easy-to-clean polyvinyl surface. It holds up to 10 pounds. The specifications are approximately 8 inches x 7.5 inches x 2.25 inches.
The applicable subheading for the Acrorail System will be 9403.90.8040, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Parts: Other: Other, of metal. The duty rate will be 4 percent ad valorem. The applicable subheading for the Multi- Purpose Tray and the Night Tray will be 9403.90.5000, HTSUSA, which provides for: Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other. The rate of duty will be 2.4 percent ad valorem.

The Acrorail System appears to be intended for the use of individuals with a chronic ailment that substantially limits their ability to move or stand unaided. This device is therefore eligible for a free rate of duty as an article specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.9600, HTSUSA. All applicable entry requirements must be met including the filing of form ITA-362-P.

Goods classifiable under subheadings 9403.90.8040 and 9403.90.5000, HTSUSA, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

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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