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NY F80606

December 27, 1999

CLA-2-85:RR:NC:N1:113 F80606


TARIFF NO.: 8516.60.6000

Mr. Tom Martin
A. N. Deringer, Inc.
6930 Metroplex Drive
Romulus, MI 48174

RE: The tariff classification of an adjustable stovetop and an adjustable sink from Canada

Dear Mr. Martin:

In your letter dated December 1, 1999, on behalf of Usinage Bois-Francs, Inc., you requested a tariff classification ruling.

The merchandise is an adjustable stovetop and an adjustable sink. Each of these items is motorized so that they may be raised or lowered to facilitate dish washing and cooking by people in wheelchairs or others who have to sit while performing these tasks. The picture of the stovetop shows a four burner electrical unit. The picture of the sink shows a counter including a basin, the faucet, plumbing and electrical system.

The applicable subheading for the stovetop will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ovens, cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, cooking stoves, ranges and ovens, other. The general rate of duty will be 2.7 percent ad valorem.

A secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce Form ITA-362P.

Your inquiry does not provide enough information for us to give a classification ruling on the sink unit, which apparently comes in a variety of models. Your request for a classification ruling should include a breakdown by weight and value of all the components of each model. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 James Smyth at 212-637-7008.


Robert B. Swierupski

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