The tariff classification of Patient Transfer Devices from Canada

NY 802951 October 31, 1994 CLA-2-63:S:N:N3:119 802951 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 9817.00.96 Mr. Ralph Zonneveld Sunnyfield Supplies Inc. 4821 Elk Road - RR #5 Victoria, B.C., Canada V8X 4M6 RE: The tariff classification of Patient Transfer Devices from Canada Dear Mr. Zonneveld: In your letter dated September 21, 1994, you requested a tariff classification ruling. The articles to be imported are a "Sunnyfield Lift" patient lifting device and a "Transfer Walking Belt". The "Sunnyfield Lift" is made of blue polyester textile fabric with polypropylene webbing handles and a tubing insert to provide rigidity along the side and top edge of the article. The "Sunnyfield Lift" is designed to be used by two caregivers or attendants to lift and transfer a patient. The "Transfer Walking Belt" is made of black polypropylene webbing, blue polyester/cotton lining and plastic quick release buckle. It is used by a single caregiver to assist a patient in walking or getting from bed to wheelchair. The applicable subheading for the "Sunnyfield Lift" and the "Transfer Walking Belt" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other, other, other. The rate of duty will be 7 percent. The "Sunnyfield Lift" and the "Transfer Walking Belt" are for the use of caregivers to aid patients whose ability to stand or move about is substantially limited either by old age or a chronic illness. They are therefore eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other, 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 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. Sincerely, Jean F. Maguire Area Director New York Seaport