894079 89 Ruling Active

The tariff classification of an Evac-Sled from Canada.

Issued January 31, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9402.90.0020

Headings: 9402

Product description

The tariff classification of an Evac-Sled from Canada.

Full text

NY 894079 January 31, 1994 CLA-2-94:S:N:N8 233 894079 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Mr. Joseph Mancina, C.A., Executive V.P. Evacu Technologies Inc. 20 Strathy Road, Bldg. #2 Cobourg, Ontario, Canada K9A 5J7 RE: The tariff classification of an Evac-Sled from Canada. Dear Mr. Mancina: In your letter dated January 11, 1994, you requested a tariff classification ruling. The furniture item is an Evacu-Sled. It is an assistive device for the evacuation of patients from health care facilities during disasters. Housed in the Evacu-Sled are five rigid sleds, each measuring approximately 7.5 inches x 16 inches. The sled sections are attached discontinuously to the main fabric, which allows the bed to travel freely over its entire range of inclined positions. The sled sections are positioned towards the head end of the Evacu-Sled, under the patient's main body weight. Each sled section has five low friction, snag resistant rollers (wheels) which minimize the force required to pull the patient across floor surfaces. As the rollers are placed at the head section of the Evacu-Sled, the front section where their are no sleds or rollers, acts as a brake when going down stairs. The applicable tariff provision for the Evacu-Sled will be 9402.90.0020, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other, other. The general rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 

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