The tariff classification of a "Marina Ramp Rider" from Canada

NY B85264 May 23, 1997 CLA-2-84:RR:NC:1: 112 B85264 CATEGORY: Classification TARIFF NO.: 8428.90.0090; 9817.00.96 Mr. Ben L. Sims Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3739 RE: The tariff classification of a "Marina Ramp Rider" from Canada Dear Mr. Sims: In your letter dated April 22, 1997, on behalf of Marina Accessibility Products, Inc., you requested a tariff classification ruling. As indicated by the submitted photographs and literature, the "Marina Ramp Rider" is a gangway lift for physically challenged individuals which is designed for use on marina dock ramps. It consists of a battery powered "car" which travels up and down a specially designed ramp system, the four rails of which are positioned in the shape of two parallelograms. These rails are positioned horizontally apart from each other and the upper and lower rail supports are designed to remain horizontal at all times. Since the wheelbase of the "car" is equal to the short arms of the parallelogram rails, the "car" will remain horizontal regardless of the level of the water and the angle of the rails. The applicable tariff provision for the "Marina Ramp Rider" will be 8428.90.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other lifting, handling, loading or unloading machinery: other machinery; other. The general rate of duty will be 0.8 percent ad valorem. The "Marina Ramp Rider" is eligible for duty 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 Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division