CLA-2-87:S:N:N1:101-868213
Mr. Samuel Pontieri
Alpha International Custom Brokers
161-15 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of wheelchairs from Taiwan
Dear Mr. Pontieri:
In your letter dated October 21, 1991, on behalf of Modern
Coupon Systems, Brooklyn, NY, you requested a tariff
classification ruling.
You have subitted literature describing two models of not
mechanically propelled wheelchairs:
The model 7793 Slimline Wheelchair is designed to fit
through narrow doorways. It has an overall open width of 22 3/4
inches and an overall height of 36 inches. The seat measures 16
inches wide by 20 inches high. Other features include embossed
vinyl upholstery, comfortable hand grips, a durable metal frame,
two side wheels, and snap-on rubber tires. The 8 inch front
casters are made of molded polymer.
The model 1162 Deluxe Wheelchair has an overall width of 24
inches. The seat measures 16 1/2 inches high by 18 inches wide.
Other features include a durable all metal frame, embossed
expanded upholstery, snap-on rubber tires, safety wheel locks,
stainless steel side panels, step bar, 24 inch spoked rim rear
wheels, and 8 inch molded polymer front casters. This wheelchair
has padded arms, seat and back.
The applicable subheading for the models 7793 and 1162
wheelchairs 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.
Subheading 9817.00.96, HTS, is the provision for other
artaicles specially designed or adapted for use or benefit of the
blind or other physically or metally handicapped persons. U.S.
Note 4(a), subchapter XVII, HTS, states that for the purposes of
subheading 9817.00.96, the term physically or metally 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 ot cover articles for acute or
transient disability.
Wheelchairs of the type designed for general use in the ome
ora hospital may be empooyed by persons with temporary or acute
problems. Such wheelcharis donot possess any special design
attributes which adapt them to te needs of chronically
handicapped individuals. Therefore, subheading 9817.00.96 would
not be applicable for the subject wheelchairs.
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