The tariff classification of a shower bed from Canada

NY 869043 December 6, 1991 CLA-2-84:S:N:N1:106-869043 CATEGORY: Classification TARIFF NO.: 8424.89.0080 Mr. Marty Langtree Castelazo & Associates 5420 West 104th Street Los Angeles, CA 90045 RE: The tariff classification of a shower bed from Canada Dear Mr. Langtree: In your letter dated November 15, 1991 on behalf of SJC Medical and Surgical Supplies you requested a tariff classification ruling. You enclosed descriptive literature and specifications for the item in question. The Model 300 Shower Bed consists of a patient trolley and a bathing unit and is intended to be used to wash bed-ridden patients. The patient is placed on a reusable nylon support netting stretched across the top of the trolley which is then wheeled into the contained bathing appliance. The trolley is composed of a rectangular metal tubular frame and support with a built-in hair wash basin and is mounted on four wheels. The shower bed washer into which the patient is trolleyed is 63 inches tall, 69 inches long and 32 inches wide and is of fiberglass construction. It contains eight shower nozzles in the enclosed washing area - four on top and four below the trolley. The patient's head is outside of the shower and a shade slips over and around the neck. Two 72 inch lengths of flexible hose with fittings allow for connections between the shower bed unit and hot and cold water taps. A one-and-a-half inch gravity-fed drain is located at the front of the unit. Features of the shower bed include: a mixed water temperature indicator, with anti-scald controls; a soap and disinfectant control knob; wand- type shower handle; shower ON/OFF valve; pressure balance thermostatic temperature control valve; water volume control valve; viewing window; and port holes. The system embodies a safety device to cut off bath hot and cold water inlets in the event that either one of them malfunctions. The entire unit stand on four legs and is mobile. The applicable subheading for the shower bed will be 8424.89.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders. The duty rate will be 3.7 percent ad valorem. Goods classifiable under subheading 8424.89.0080, HTS, which have originated in the territory of Canada, will be entitled to a 1.4 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) 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. Sincerely, Jean F. Maguire Area Director New York Seaport