CLA-2-87:S:N:N1:101-854558
Ms. Tracey A. Ellman
C.J. Tower Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of the Go-chair wheelchair from
Canada
Dear Ms. Ellman:
In your letter dated July 17, 1990, on behalf of Invacare
Corporation, Elyria, Ohio, you requested a tariff classification
ruling.
You have submitted literature describing the Go-chair as a
wheeled mobility device for the frail elderly. The Go-chair
wheelchair serves both as an invalid carriage and as a device
that allows the individual to walk from a seated position. It
may be used in a home, a hospital, a geriatric center, etc. This
wheelchair has two wheels in a metal base and four swivel
casters. Other features include a steel frame, a pivoting seat
(that can be locked in place to make it non-pivoting), a push
bar, armrests that can be lowered and raised, hand lever brakes,
a reversible front tray, and a detachable backrest. The
wheelchair is made of a composite fabric; the seat, armrest and
headrest are made of molded foam; and the backrest and legrest
are made of slab foam. The Go-chair has a seat width of 19
inches, base width of 24 inches, base length of 32 inches, back
height (from seat) of 23 inches, and a total weight of 46 pounds.
The applicable subheading for the Go-chair wheelchair will
be 8713.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for invalid carriages, not mechanically
propelled. The rate of duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 8713.10.0000, HTS, which
originated in the territory of Canada, will be entitled to a 4.2
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
Subheading 9817.00.96, HTS, is the provision for other
articles specially designed or adapted for use or benefit of the
blind or other physically or mentally handicapped persons. U.S.
Note 4(a), subchapter XVII, HTS, states that for the purposes of
subheading 9817.00.9, the term physically or mentally handicapped
person includes any person suffering from a permanent or chronic
physical or mental impairment, and U.S. Note 4(b) states that
subheading 9817.00.96 does not cover articles for acute or
transient disability.
Wheelchairs of the type designed for general use in the home
or hospital may be employed by persons with temporary or acute
problems. Such wheel- chairs do not possess any special design
attributes which adapt them to the needs of chronically
handicapped individuals. Therefore, subheading 9817.00.96 would
not be applicable for the Go-chair wheelchair.
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