The tariff classification of portable wheelchair lifts from Japan

N013806 August 3, 2007 CLA-2-84:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.90.0190; 9817.00.96 Debbie Louise Wilson, Traffic Supervisor Garaventa Canada LTD. 7505 134A Street Surry, British Columbia V3W 7B3 CANADA RE: The tariff classification of portable wheelchair lifts from Japan Dear Ms. Wilson, In your letter dated July 4, 2007, you requested a tariff classification ruling. The items concerned are two wheelchair lifts used by the disabled to gain access to buildings via those lifts using otherwise impractical stairwells. The first wheelchair lift has been identified as the Stair-Trac. According to the importer’s website, the Stair-Trac weighs 119 lbs, will transport weights up to 285 lbs and uses a 12 v DC motor. The Stair-Trac is intended to transport non-mechanical wheelchairs. The second wheelchair lift has been identified as the Super-Trac. According to the importer’s website, the Super-Trac weighs 253 lbs, will transport weights up to 440 lbs and uses a 24 V dc motor. The Super-Trac is intended to transport mechanized wheelchairs. The applicable classification subheading for the Stair-Trac and Super-Trac will be 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other lifting, handling, loading or unloading machinery…: Other machinery: Other”. The rate of duty will be Free. Regarding your claim of classification in HTSUS 9817.00.96, you state: “Many of these devices are sold for use by one particular user, either in a private residence or in a commercial building, where they work.”  Since both of these items could be used by that person daily as their routine method both to enter and leave, we find your statement to be credible.                          On that basis a secondary classification will apply in HTSUS 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 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 ruling, contact National Import Specialist Patrick Wholey at 646-733-3013. If you have any questions regarding the classification of this item in 9817.00.96, HTSUS, contact National Import Specialist James Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division