Mar. 12, 1992
TARIFF NO.: 8428.90.0090
Mr. Robert J. Cox A.N. Deringer, Inc.
161 Prescott St.
East Boston, MA 02128
RE: The tariff classification of stair lifts from England
Dear Mr. Cox:
In your letter dated February 6, 1992 on behalf of Stannah Stairlifts Inc. you requested a tariff classification ruling. Stannah models SL and GL stairlifts are household lifts designed for elderly and handicapped people who are unable to climb stairs. The stairlift basically consists of a carriage- mounted chair which moves on an inclined guide rail installed along a stairway. The chair incorporates an adjustable upholstered seat with armrests and a footrest. The seat, armrests, and footrest fold up when not in use, thus allowing maximum stair access. Controls to operate the system are mounted in the armrest, or an optional hand-held remote controller may be utilized. In addition, landing call switches are mounted at the top and bottom of the stairs. Safety sensors, located in the moving carriage, are used to detect obstacles in the path of the stairlift and automatically bring it to a halt. The model SL is designed for use on straight stairways. It utilizes extruded aluminum rails and a worm gear and chain drive powered by an electric motor. The model GL is intended for installation in curved stairways, and incorporates steel rails and a rack and pinion drive system. Both models are capable of accommodating individuals weighing up to 120 kilograms.
The applicable subheading for the model SL and GL stairlifts 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.
Jean F. Maguire Area Director New York Seaport