CLA-2-84:S:N:N1:106-869043
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