The tariff classification of electric wheelchairs and parts from Taiwan

NY D83781 October 27, 1998 CLA-2-87:RR:NC:MM:101 D83781 CATEGORY: Classification TARIFF NO.: 8713.90.0060 Ms. Susan Quinn Import Manager Schenker International, Inc., 380 Turner Way Aston, PA 19014 RE: The tariff classification of electric wheelchairs and parts from Taiwan Dear Ms. Quinn: In your letter dated October 14, 1998 you requested a tariff classification ruling. You submitted brochures depicting three and four wheel battery powered electric wheelchairs (called "The Rascal"). The applicable subheading for the four wheeled electric wheelchair will be 8713.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Invalid carriages, whether or not motorized or otherwise mechanically propelled: Other...Other. The rate of duty will be 0.5% ad valorem. The applicable subheading for the three wheeled electric wheelchair will be 8713.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Invalid carriages, whether or not motorized or otherwise mechanically propelled: Other...Three wheeled. The rate of duty will be 0.5% ad valorem. The three and four wheeled electric wheelchairs are 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...handicapped persons...: Other. All applicable entry requirements must be met including the filing of form ITA-362-P. In regards to your request for a binding ruling on parts of electric wheelchairs, we are returning your request for a classification ruling because of a non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Additional information is required as indicated below: 1. Please state specifically in your Binding Ruling request letter which parts you wish to have a binding ruling on. 2. Only 5 items per Binding Ruling request can be ruled upon. Please submit multiple request letters if you have more than 5 items which you wish ruled upon. When this information is available, you may wish to consider resubmission of your request. 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