NY 863896
JUN 6 1991
CLA-2-94:S:N:N1:233 863896
TARIFF NO.'s: 9402.90.0000; 8713.10.0000
Mr. Bernard J. Kevill
Manger Aids Ltd.
Presteigne Industrial Estate
Presteigne, POWYS, LD8 2UF
Mid-Wales, United Kingdom
RE: The tariff classification of a booster lifting seat and a
manual wheelchair from the United Kingdom.
Dear Mr. Kevill:
In your letter dated May 16, 1991, you requested a tariff
classification ruling.
The items consist of a booster lifting seat and a manual
wheelchair. The first item is a multi-purpose lifting seat
referred to as the Mangar Booster. The lifting or booster
portion of the device is an inflatable air bellows made of butyl
nylon. The seat's backrest and side flaps as well as the booster
are all detachable. The side flaps assist the disabled in
transferring from one seated position to another.
The second item is an adjustable height indoor wheelchair
referred to as the Mangar Genie. This wheelchair utilizes an
inflatable air bellows device similar to the one used with the
Mangar Booster. The wheelchair frame is made of conventional
steel tubing and the user's maximum weight can be 220 pounds.
The applicable subheading for the Mangar Booster will be
9402.90.0020, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for medical, surgical, dental or
veterinary furniture, other. The rate of duty will be 5.3 ad
valorem. The applicable subheading for the Manger Genie
wheelchair will be 8713.10.0000, HTSUS, which provides for
invalid carriages, not mechanically propelled. The rate of duty
will be 5.3 percent ad valorem.
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