N182928 N1 Ruling REVOKED

The tariff classification of a non-motorized scooter from China

Issued September 26, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8716.80.5090

Headings: 8716

Product description

a Knee Scooter. You state that the Knee Scooter will assist people who may have broken bones or strains below the knee. It will allow people greater mobility in their homes, in malls and in stores. The weight capacity of the Knee Scooter is approximately 300 pounds. It contains four (4) Polyurethane (PU) wheel frames and PU tires. The frame and attached front basket are made of steel. The seat is filled with water-blown PU and covered in leather. The front handlebars have an operator-activated cable braking system.

Full text

N182928 September 26, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 John C. Carroll, Customs House Broker John M. Brining Company, Inc. 202 Congress Street Mobile, AL 36603-6408 RE: The tariff classification of a non-motorized scooter from China Dear Mr. Carroll, In your letter dated August 31, 2011, you requested a tariff classification ruling on behalf of Wheelchairs Plus Mobility Solutions, LLC of Evans, Georgia. The item under consideration is a Knee Scooter. You state that the Knee Scooter will assist people who may have broken bones or strains below the knee. It will allow people greater mobility in their homes, in malls and in stores. The weight capacity of the Knee Scooter is approximately 300 pounds. It contains four (4) Polyurethane (PU) wheel frames and PU tires. The frame and attached front basket are made of steel. The seat is filled with water-blown PU and covered in leather. The front handlebars have an operator-activated cable braking system. The applicable classification subheading for the Knee Scooter will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other." The rate of duty will be 3.2%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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