CLA-2-87:RR:NC:N1:101 M83444

Mr. W. Steven Shih
Landlex, Inc.
5910 E. Breckenridge Parkway
Tampa, FL 33610

RE: The tariff classification of scooters from Taiwan.

Dear Shih:

In your letter dated May 9, 2006, you requested a tariff classification ruling. You submitted technical specifications and a photograph with your request.

The article in question is a personal electric mobility scooter, identified as the Landlex aZip Scooter. This 4-wheeled scooter has an electric motor powered by 2 12V batteries that provides a maximum speed of 4.0 mph and is designed for a single individual. The maximum weight limit is 250 lbs. This scooter is designed to assist elderly people who don’t have the capability to walk or stand for long periods of time or distance. The scooter acts as a means of transportation so that elderly people can comfortably perform day-to-day activities.

The applicable subheading for the scooters will be 8713.90.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other carriages for disabled persons, whether or not motorized or otherwise mechanically propelled: other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 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 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division