CLA-2-84:S:N:N1:103 898916  
Ms. Ann Williams
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE:  The tariff classification of the Hybedlift MH-1000 from Canada
Dear Ms. Williams:
     In your letter dated June 7, 1994 on behalf of Atelier
Fabrication you requested a tariff classification ruling.
     The Hybedlift MH-1000 is a mobile machine designed to allow
an individual to raise and tilt a hospital bed.  It basically
consists of a steel frame, two handwheels, a safety belt complete
with harness, and a hydraulic pump, all mounted on a base
containing four swivel wheels.  Utilizing the unit an individual
can manually raise a hospital bed, and then tilt the bed from its
normal horizontal position to a vertical position.  The bed can
then be easily transported about or serviced.  The Hybedlift is 48
inches high, 22 inches wide, 22 inches long, and weighs 185 pounds. 
It has a lifting capacity of 1000 pounds.
    
     The applicable subheading for the Hybedlift MH-1000 will be
8428.90.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other lifting, handling, loading or
unloading machinery: other machinery: other: other.  The rate of
duty will be 2 percent ad valorem.   
     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