The tariff classification of wheels for wheelchairs from Mexico

N245437 August 30, 2013 CLA-2-87:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8714.20.0000; 9817.00.96 Mr. Robert G. Gaydo Deringer Logistics Consulting Group 6930 Metroplex Drive Romulus, MI 48174 RE: The tariff classification of wheels for wheelchairs from Mexico Dear Mr. Gaydo: In your letter dated August 19, 2013, you requested a tariff classification ruling on behalf of Spinergy, Inc. The merchandise under consideration is several models of wheels that are used on high end, custom designed and fitted wheelchairs, racing wheelchairs and sports wheelchairs. The main components of each wheel are an outer rim, spokes and a center hub. You indicate that the design of these wheels makes them suitable for use only on wheelchairs. Marketing literature indicates that there are several models of wheels: the 12-spoke Light Extreme “LX”/Flex Rims; the Sport Light Extreme “SLX” with 18 or 24 spokes; the 18-spoke Spox Everyday; the 24-spoke Spox Sport; and the Wire Wheels with 30 steel spokes and silver hand rim. The applicable subheading for the wheelchair wheels 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. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, we agree that wheels of this quality, cost, and design are quite unlikely to be parts of the kind of wheelchairs for general use in airports, in hospital discharge units, etc., as discussed in New York Ruling Letter 868213, dated November 5, 1991. On that basis, we agree that a secondary classification will apply for these items in HTSUS 9817.00.96, as parts which were specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically,  physically or mentally handicapped (except articles for the blind.)   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.  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.  Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or any dumping or countervailing duties.   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 of these items in subheading 9817.00.96, HTSUS, contact National Import Specialist James Sheridan at 646-733-3012. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division