D86191 D8 Ruling Active

The tariff classification of a Power Tilt and Recline System for Wheelchairs from Canada

Issued January 11, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8714.20.0000

Headings: 8714

Product description

You submitted a brochure illustrating the parts which comprise the system. This system is exclusively designed for power wheelchairs. This item has no use apart from power wheelchairs. This system is designed to move the individual in the wheelchair to prevent discomfort from remaining in one position.

CBP rationale

The applicable subheading for the Power Tilt and Recline System for Wheelchairs will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of invalid carriages.

Full text

NY D86191 January 11, 1999 CLA-2-87:RR:NC:MM:101 D86191 CATEGORY: Classification TARIFF NO.: 8714.20.0000 Mr. Scott Ashley PBB Global Logistics PBB USA Inc. 434 Delaware Avenue P.O. Box 950 Buffalo, New York 14213 RE: The tariff classification of a Power Tilt and Recline System for Wheelchairs from Canada Dear Mr. Ashley: In your letter dated December 22, 1998 you requested a tariff classification ruling. You submitted a brochure illustrating the parts which comprise the system. This system is exclusively designed for power wheelchairs. This item has no use apart from power wheelchairs. This system is designed to move the individual in the wheelchair to prevent discomfort from remaining in one position. The applicable subheading for the Power Tilt and Recline System for Wheelchairs will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of invalid carriages. The rate of duty will be duty free. 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. After January 28, 1999 the phone number will be changed to 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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