CLA-2-87:S:N:N1:101-865018
Mr. Richard J. Barton
Mangar Aids Ltd.
Presteigne Industrial Estate,
Presteigne,
Powys, LD8 2UF, Wales
United Kingdom
RE: The tariff classification of an electrically propelled
wheelchair from the United Kingdom
Dear Mr. Barton:
In your letter dated June 18, 1991 you requested a tariff
classification ruling. You have submitted descriptive
literature.
The imported product is an electrically propelled wheelchair
known as the "Mangar Freestyle." This item is an adjustable
height wheelchair that has an inflatable air bellows seating
system incorporated into the chair. The wheelchair measures 41
inches in overall length (with the detachable footrests), 21
inches in overall width, and approximately 19 to 35 inches in
height (depending on whether the seat height is lowered or
raised). The complete wheelchair including the chassis,
batteries, booster and seat weighs from 149 to 159 pounds, or
more, (depending on the weight of the seat that is installed).
The maximum speed of this invalid carriage is four miles per
hour.
The applicable subheading for the "Mangar Freestyle"
electrically propelled wheelchair will be 8713.90.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for invalid carriages, motorized or otherwise
mechanically propelled. The rate of duty will be 2.5 percent ad
valorem.
The "Mangar Freestyle" electrically propelled wheelchair is
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 or mentally handi- capped persons. All
applicable entry requirements must be met including the filing of
form ITA-362 P.
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