CLA-2-87:S:N:N1:101-879250
Mr. Steve Sanders
Fritz Companies, Inc.
P.O. Drawer "G"
Blaine, WA 98230
RE: The tariff classification of electrically powered invalid
chairs manufactured in Taiwan.
Dear Mr. Sanders:
In your letter dated October 7, 1992, on behalf of Shoprider
Canada, Richmond, B.C., Canada, you requested a tariff
classification ruling. You have submitted descriptive literature.
You state the merchandise is manufactured in Taiwan,
imported into Canada, and then exported to the United States.
The merchandise may also be shipped direct from Taiwan to the
United States.
The imported products are electrically powered invalid
chairs known as the "Shoprider." The invalid chairs are battery
propelled wheelchairs that offer freedom of mobility for
permanently disabled individuals. The vehicle provides the user
with mobility around the house, as well as in the street, in
parks, in shopping malls, etc. The chairs are easily dismantled
and fit in the trunks of most automobiles.
The "Shoprider" consists of four basic design variations
(model numbers): the TE-777 is a three wheeled unit, The TE-
889, TE-8T and the TE-888 are four wheeled units. All the models
have a steering column, handlebars with controls, a flat
platform, and a comfortable seat
The applicable subheading for the "Shoprider" electrically
powered invalid chairs will be 8713.90.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for invalid
carriages, motorized or otherwise mechanically propelled. The
rate of duty will be 2.5 percent ad valorem.
The "Shoprider" electrically powered invalid chairs are
eligible for a free rate of duty in subheading 9817.00.9600, HTS,
as an article specially designed or adapted for the use or
benefit of physically or mentally handi- capped persons. All
applicable entry requirements must be met including the filing of
form ITA-362 P.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport