CLA-2-87:R:N1:101 815393
Ms. Jo F. Baudoin
President,
Dependable International Services & Transport, Inc.
2420 Athania Parkway
Suite 200
Metairie, LA 70001
RE: The tariff classification of wheelchairs from Denmark
Dear Ms. Baudoin:
In your letter dated September 27, 1995 you requested a tariff classification ruling.
The items concerned are three models of lightweight, aircraft-quality aluminum wheelchairs; they weigh anywhere from approximately 19 - 25 lbs.
The first model is the "Cobra". It is marketed as a general-use "handcrafted" wheelchair of "unsurpassed reliability".
The second model is the "Viper". It is marketed as a wheelchair "made specifically for the Sports Enthusiast" offering "unparalleled freedom and safety during a Sporting Event".
The third model is the "Olympia". It is marketed "to meet the demands of Health Care Providers and Recipients".
You state that these wheelchairs are specifically made for the use of permanently-disabled persons. As justification, you claim their construction of lightweight aircraft-quality aluminum has been "engineered to maximize strength at the lowest possible weight" for ease of use, the premium price of such construction and the "unique strap-back, strap-seating and positioning devices" which are standard components of these wheelchairs.
The applicable subheading for the "Cobra", "Viper" and "Olympia" model wheelchairs will be 8713.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Invalid carriages, whether or not motorized or otherwise mechanically propelled: Not mechanically propelled. The rate of duty will be 4.2% ad valorem.
The "Cobra", "Viper" and "Olympia" model wheelchairs are eligible for a Free rate of duty in subheading 9817.00.96, HTS, as Articles specially designed or adapted for the use or benefit of . . . physically . . . handicapped persons: Other. 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 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 Robert DeSoucey at 212-466-5667.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division