&&The Compact Wheelchair Recliner is a hydraulically operated wheelchair reclining device that allows individuals confined to electric or manual wheelchairs to receive medical/dental treatment while seated in their own wheelchair. Bariatric patients may also be accommodated when the Bariatric Bench (sold separately as an accessory item) is attached to the recliner. The Compact Wheelchair Recliner tilts back up to 60 degrees, has a foldable platform, an adjustable backrest and headrest, and can be folded for storage. This unit rises on ball castors for movement and fits through a standard size door; the castors lower to the floor during the medical/dental treatment. This recliner is powered by rechargeable batteries and is controlled by a directional switch on the unit or by a radio-frequency remote control. An external battery pack is provided with the recliner as a battery back up.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&Heading 84.28 of the Tariff provides for other lifting, handling, loading or unloading machinery. The Explanatory Notes to 84.28 state, in part, that, “with the exception of the lifting and handling machinery of headings 84.25 to 84.27”, the heading “covers a wide range of machinery for the mechanical handling of materials, goods, etc. (lifting, conveying, loading, unloading, etc.). They remain here even if specialised for a particular industry, for agriculture, metallurgy, etc.” The Notes provide examples of the various types of machinery covered by the heading, including under items (L) and (M) to Note (III), patient lifts and stair lifts for disabled persons or wheelchairs. The Compact Wheelchair Recliner meets the terms of heading 84.28 and is appropriately classified therein, specifically as “other machinery” of subheading 8428.90.&&