The tariff classification of Wheelchair Motor Gearboxes from Germany

NY L82978 February 25, 2005 CLA-2-87:RR:NC:MM:121 L82978 CATEGORY: Classification TARIFF NO.: 8714.20.0000, 9817.00.96 Mr. Gary H. Jones Expeditors International 6950 Engle Road, Suite XX Middleburg Hts, Ohio 44130 RE: The tariff classification of Wheelchair Motor Gearboxes from Germany Dear Mr. Mr. Jones: In your letter dated February 6, 2005 you requested a tariff classification ruling on behalf of AMT Schmid GmbH & Co., KG. You submitted pictures and technical drawings of motor gearboxes used as the drive system on the Invacare M51, M71, M61, M91, Nutron & P9000 Power Wheelchairs. You state that these wheelchairs are designed for, and used by, the permanently and chronically disabled and that these motor gearboxes have no other use in the United States aside from use on the above listed power wheelchairs. The applicable subheading for the Wheelchair Motor Gearboxes will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the vehicles of headings 8711 to 8713: Of carriages for disabled persons. The rate of duty will be Free. On that basis a secondary classification will apply in HTS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped if all applicable entry requirements are met, including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even though they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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 Barbara Kaiser at 646-733-3024. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division