The tariff classification of a wheeled chair from Taiwan

NY B89466 October 3, 1997 CLA-2-87:RR:NC:MM:101 B89466 CATEGORY: Classification TARIFF NO.: 8713.10.0000 Ms. Carol Ann Hoepner ESSENTIAL MEDICAL SUPPLY, INC. 6937-A Stapoint Court Winter Park, FL 32792-6694 RE: The tariff classification of a wheeled chair from Taiwan Dear Ms. Hoepner: In your letter dated September 2, 1997, you requested a tariff classification ruling. The item involved is a metal, wheeled chair with footrests and two push-handles on it's upper back. You state that the features of the chair include covered grips on the push-handles, a folding back, metal supports, rubber mats on the foot rests, and padded armrests. The chair has a width of 19". The function of the chair is to transport persons who are not able to walk nor wheel themselves in a self-propellable wheelchair. The applicable subheading for the Ultimate Transport Chair (Model #H1901) will be 8713.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Invalid carriages . . . : Not mechanically propelled. The rate of duty will be 2.1% ad valorem. The Ultimate Transport Chair (Model #H1901) is eligible for a Free rate of duty in subheading 9817.00.96, HTS, as Articles specially designed or adapted for the use or benefit of . . . physically . . . handicapped persons . . . : Other. All applicable entry requirements must be met including the filing of Form ITA-362P. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division