The tariff classification of travel bags for wheelchairs from China

N120290 September 14, 2010 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9817.00.96 Mr. Thomas Lee Gallop Cycle Corporation2677 El Presidio Street Carson, CA 90810 RE: The tariff classification of travel bags for wheelchairs from China Dear Mr. Lee: In your letter dated August 23, 2010, you requested a tariff classification ruling. Three samples were provided, labeled as a Quickie Seat Pouch and two Quickie Backpacks. You have previously received New York Ruling Letter N107635 – 441, 6-25-10, which provided the classification in HTSUS Chapters 1-97 for these products. Its description of your items applies here as well. You are now asking if they are eligible for a secondary classification under HTSUS 9817.00.96. Although you do not reference Quickie in your request, we noted the large, embroidered “Quickie” on each sample. Going to the Quickie Wheelchair website, http://www.quickie-wheelchairs.com/category/Backpacks-Pouches/526, we found the items in their wheelchair accessories section. Style 750307 is described as “Quickie Underseat Pouch - Classic Quickie style fanny pack for your wheelchair. Fit under any Quickie seat. Removable and convenient.” Style 750115 is described as “New - Quickie Back Pack - Great new style. This carry-all backpack attaches securely to your chair back. Pediatric and Adult size. And at a great value!” Style 104572 is very similar to Style 750115, albeit slightly smaller. Several physical features of the samples, especially the configuration and length of the straps, are very unusual other than for use with a wheelchair. Although some wheelchairs are routinely used, e.g., in hospitals and airports, by those with an acute or transient disability, as that term is used in HTSUS Chapter 98, Subchapter 17, U.S. Note 4, we believe it would be very unusual for someone with an acute or transient disability to have purchased specialized items like these and that their purchase by those without a disability would be fugitive. On that basis, a secondary classification will apply for these bags in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also 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 ruling, contact National Import Specialist J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division