The tariff classification of a gear box for a wheelchair from China

NY M80301 February 17, 2006 CLA-2-87:RR:NC:N1:121 M80301 CATEGORY: Classification TARIFF NO.: 8714.20.0000; 9817.00.96 Mr. David Hambleton Hartford Technologies Inc. 1022 Elm Street Rocky Hill, Connecticut 06067 RE: The tariff classification of a gear box for a wheelchair from China Dear Mr. Hambleton: In your letter, dated January 31, 2006, you requested a tariff classification ruling. The merchandise is a gear box that has been specially designed for use in wheelchairs. It has a single, fixed output ratio. There are two gear boxes per wheelchair, one on either side, each driven by a motor. The gear box is separate from and is not an integral part of the motor. The applicable subheading for the gear box will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of vehicles of headings 8711 to 8713, of carriages for disabled persons. The rate of duty will be free. Since they are specially designed for use in motorized wheelchairs, we agree that a secondary classification will apply for these gear boxes in HTS 9817.00.96, as parts specially designed or adapted for use in articles 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 of the U.S. Department of Commerce form ITA-362P with the Customs port of entry. 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 if 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division