CLA-2-87:RR:NC:MM:101 D83781
Ms. Susan Quinn
Import Manager
Schenker International, Inc.,
380 Turner Way
Aston, PA 19014
RE: The tariff classification of electric wheelchairs and parts
from Taiwan
Dear Ms. Quinn:
In your letter dated October 14, 1998 you requested a tariff
classification ruling.
You submitted brochures depicting three and four wheel
battery powered electric wheelchairs (called "The Rascal").
The applicable subheading for the four wheeled electric
wheelchair will be 8713.90.0060, Harmonized Tariff Schedule of
the United States (HTS), which provides for Invalid carriages,
whether or not motorized or otherwise mechanically propelled:
Other...Other. The rate of duty will be 0.5% ad valorem.
The applicable subheading for the three wheeled electric
wheelchair will be 8713.90.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for Invalid carriages,
whether or not motorized or otherwise mechanically propelled:
Other...Three wheeled. The rate of duty will be 0.5% ad valorem.
The three and four wheeled electric wheelchairs are eligible
for a free rate of duty in subheading 9817.00.9600, HTS, as an
article 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.
In regards to your request for a binding ruling on parts of
electric wheelchairs, we are returning your request for a
classification ruling because of a non-conformity with the
provisions of Part 177 of the Customs Regulations (19 C.F.R.
177). Additional information is required as indicated below:
1. Please state specifically in your Binding Ruling request
letter which parts you wish to have a binding ruling on.
2. Only 5 items per Binding Ruling request can be ruled
upon. Please submit multiple request letters if you have more
than 5 items which you wish ruled upon.
When this information is available, you may wish to consider
resubmission of your request.
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 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division