The tariff classification of an electrically propelledwheelchair from the United Kingdom

NY 865018 July 30, 1991 CLA-2-87:S:N:N1:101-865018 CATEGORY: Classification TARIFF NO.: 8713.90.0000; 9817.00.9600 Mr. Richard J. Barton Mangar Aids Ltd. Presteigne Industrial Estate, Presteigne, Powys, LD8 2UF, Wales United Kingdom RE: The tariff classification of an electrically propelled wheelchair from the United Kingdom Dear Mr. Barton: In your letter dated June 18, 1991 you requested a tariff classification ruling. You have submitted descriptive literature. The imported product is an electrically propelled wheelchair known as the "Mangar Freestyle." This item is an adjustable height wheelchair that has an inflatable air bellows seating system incorporated into the chair. The wheelchair measures 41 inches in overall length (with the detachable footrests), 21 inches in overall width, and approximately 19 to 35 inches in height (depending on whether the seat height is lowered or raised). The complete wheelchair including the chassis, batteries, booster and seat weighs from 149 to 159 pounds, or more, (depending on the weight of the seat that is installed). The maximum speed of this invalid carriage is four miles per hour. The applicable subheading for the "Mangar Freestyle" electrically propelled wheelchair will be 8713.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for invalid carriages, motorized or otherwise mechanically propelled. The rate of duty will be 2.5 percent ad valorem. The "Mangar Freestyle" electrically propelled wheelchair is eligible for a free rate of duty in subheading 9817.00.9600, HTS, as an article specially designed or adapted for the use or benefit of physically or mentally handi- capped persons. All applicable entry requirements must be met including the filing of form ITA-362 P. 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