CLA-2-87:S:N:N1:101-857905
Mr. Carl Wise
Pathfinder (U.S.A.), Inc.
6925 West Beaver Street
Jacksonville, FL 32205
RE: The tariff classification of wheelchair ramps from Taiwan
Dear Mr. Wise:
In your letter dated November 2, 1990 you requested a tariff
classification ruling. You have submitted descriptive literature
of a similar product.
The imported product consists of a pair of adjustable and
extendable wheelchair ramps together with its carrying bag. The
principal use of the ramps is to provide a slightly inclined,
straight, non-skid surface for individuals in wheel- chairs and
to enable them to proceed safely up or down steps. The ramps are
constructed of 100 percent (anodized) aluminum. The screws are
made of steel, the tension buttons are made of zinc plated spring
steel, and the carrying bag is manufactured out of nylon. The
nylon bag is affixed to the wheelchair handlebars and the ramps
are carried in the bag.
The applicable subheading for the pair of wheelchair ramps
together with its carrying bag will be 8714.20.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
parts and accessories of invalid carriages (whether or not
motorized or otherwise mechanically propelled). The rate of duty
will be 5.3 percent ad valorem.
It would appear that the ramps with storage bag are intended
for use by permanently handicapped persons confined to
wheelchairs, therefore they are eligible for a free rate of duty
as articles specially designed or adapted for the use or benefit
of physically or mentally handicapped persons in subheading
9817.00.96, HTS. All applicable entry requirements must be met,
including the filing of form ITA-362P.
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