The tariff classification of a wheelchair lift from Canada

NY 858704 DEC 20, 1990 CLA-2-84:S:N:N1:103 858704 CATEGORY: Classification TARIFF NO.: 8428.10.0000 Mr. C. R. LeConte A. N. Deringer, Inc. 15 River Street Calais, Me. 04619-1894 RE: The tariff classification of a wheelchair lift from Canada Dear Mr. LeConte: In your letter dated November 27, 1990 on behalf of Whirlteq you requested a tariff classification ruling. The Whirlteq Transporter 4000 is an elevator system used in public buildings to lift a wheelchair-bound individual along with any accompanying attendant. It basically consists of landing entrance frames and doors, a cab, guide rails, a piston cylinder, a power unit, and an electrical controller. The frame and door assemblies are placed at each floor where the elevator cab will stop. Each assembly contains a two-speed adjustable door closer, as well as mechanical and electrical interlocks which prevent the cab from moving until the doors are completely shut. The assembly also contains hallway controls consisting of up and down call buttons and a key switch which overrides the hallway controls. The elevator cab is made of steel faced with melamine panels, and has an aluminum ceiling with a fluorescent light, up and down pushbuttons, and an emergency stop alarm button. The elevator cab is moved up and down along standard T-shaped guide rails by means of a hydraulic piston cylinder mounted at the bottom of the hoistway shaft. The cylinder can raise the cab up to a maximum of 23 feet. The electrical controller is attached directly to the hydraulic power unit, and incorporates a solenoid device for emergency lowering operations in case of a power failure. The applicable subheading for the Whirlteq Transporter 4000 will be 8428.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for passenger or freight elevators other than continuous action elevators. The duty rate will be 2 percent ad valorem. Goods classifiable under subheading 8428.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. In 1991, the FTA duty rate will be .8 percent. 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