Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Washer, wheelchair

Technical Reference System Number

235175

Description

This is a washer system that washes and disinfects wheelchairs and other reusable items in the health care industry. This may include items such as hoists and slings, walkers, bathtub chairs or other items such as garbage containers. Low-pressured nozzles located throughout the interior combined with hot water and a cleaning agent kill 99% of bacteria. A rinsing agent and/or rust inhibitor can then be used in the rinse cycle to facilitate drying time when an item comes out of the washer. The unit is constructed of stainless steel, with heavy-duty rolling wheels and a motor. It is controlled by a pre-programmed, 2.5-minute wash and rinse cycle.

Analysis and Justification

Heading 84.24 of the Harmonized System provides for “mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the wheelchair washer is classified under classification number 8424.89.00.00 of the Customs Tariff.