The tariff classification of left foot accelerator pedals from Japan

NY 805089 January 6, 1995 CLA-2-87:S:N:N1:101-805089 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Gregory J. Paquin DSI 16141 Runnymede Street Van Nuys, CA 91406-2983 RE: The tariff classification of left foot accelerator pedals from Japan Dear Mr. Paquin: In your letter dated December 7, 1994 you requested a tariff classification ruling. The item is device for accelerating a vehicle using the left foot. It fits under the brake pedal in a car, truck, or van. The vehicle's acceleration pedal is operated by a pivoting structure positioned so the driver can use the left foot to operate the accelerator. The article is to be sold to vehicle modification dealers specializing in mobility aids for handicapped persons in the U.S. The item will enter the U.S. in an unassembled state, and will be assembled in the U.S. for sale. The applicable subheading for the left accelerator pedal will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.0 percent ad valorem. Subheading 9817.00.96, HTS, is the provision for other articles specially designed or adapted for use or benefit of the blind or other physically or mentally handicapped persons. U.S. Note 4(a), subchapter XVII, HTS, states that for the purposes of subheading 9817.00.96, the term physically or mentally handicapped person includes any person suffering from a permanent or chronic physical or mental impairment. The left accelerator pedal appears to have features that are dedicated for use by the permanently handicapped. The left accelerator pedals are eligible for a free rate of duty in subheading 9817.00.96, HTS, as an article specially designed or adapted for the use or benefit of physically or mentally handicapped 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