The tariff classification of equipment for disabled patientsfrom Austria and Sweden

NY 886815 June 25, 1993 CLA-2-98:S:N:N3:119 886815 CATEGORY: Classification TARIFF NO.: 9817.00.9600 Ms. Sandra L. Marshanke Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of equipment for disabled patients from Austria and Sweden Dear Ms. Marshanke: In your letter dated May 21, 1993, you requested a ruling on the applicability of subheading 9817.00.9600 to certain equipment used in the care of disabled patients. The request is being made on behalf of Amada Medical, Inc., Mississauga, Ontario. In New York Ruling 871935, the articles presently being considered were classified under their appropriate subheadings in chapters 90 and 94. A brief description of these articles follows. The Variable Height Bathing System consists of a therapeutic bathing and whirlpool hydromassage tub for geriatric/disabled patients and a lift for transport of the patient to and from the bath. The tub can be lowered to facilitate moving the patient in and out of the tub and it can be raised to a comfortable level for the attendant. Water temperature, water level, disinfection system and hydromassage are all electronically controlled. The patient lift has a base on casters which can be used with a stretcher or a chair. The arms of the chair can be swung away to allow loading or unloading the patient from either side. The Liko Lift and Slings is a system used for transporting and giving walking assistance to disabled patients. The Mobile Patient Lift consists of a mast mounted on a "U" shaped base on casters and a frame with two hooks suspended from the mast to hold a sling. Liko MasterSling Regular is a one-piece sling with individual leg supports. The MasterSling Regular Highback as the name indicates gives more back support and can be used to allow the patient to recline more. These slings are available in a variety of strong pliable fabrics. The Bathing System and the Liko Patient Lift and Slings are intended for the use of people whose ability to walk unaided is substantially limited. They are therefore eligible for free entry under subheading 9817.00.9600, Harmonized Tariff Schedule of the United States (HTS), which provides for articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons. 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