The tariff classification of the Scooter Tote from Canada

NY 851554 April 25, 1990 CLA-2-84:S:N:N1:103 851554 CATEGORY: Classification TARIFF NO.: 8428.90.0090; 9817.00.9600 Mr. James L. Gregory C.F. Liebert, Inc. P.O. Box L Blaine, Wa. 98230 RE: The tariff classification of the Scooter Tote from Canada Dear Mr. Gregory: In your letter dated April 11, 1990 on behalf of the Scooter Tote Division of Thamesford Holdings Ltd. you requested a tariff classification ruling. The Scooter Tote is an electrically-powered lifting platform which attaches to the rear of an automobile. It is used to load and unload a small, three-wheeled, battery powered wheelchair referred to as a scooter. The unit basically consists of a stainless steel frame with a horizontal platform, and an electrically powered lifting mechanism. The platform is 42 inches long and 30 inches wide, and it can hold up to 200 pounds. To operate the Scooter Tote, the frame is lowered to the ground and the three-wheeled scooter is driven onto the platform. After fastening the scooter in place, the platform is raised up, allowing the vehicle to be driven about with the scooter attached. To unload the scooter, the platform is lowered to the ground, and the scooter is then unfastened and driven off. When not holding the scooter, the platform can be folded against the back of the car so that it is out of the way. In case of an electrical failure the unit can be raised and lowered manually. The applicable subheading for the Scooter Tote will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other. The duty rate will be 2 percent ad valorem. Goods classifiable under subheading 8428.90.0090, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. You state the Scooter Tote increases the mobility of disabled and handicapped persons by allowing them to take the scooter along when they travel by car. You further state that the Scooter Tote is not sold for any other purpose, and to the best of your knowledge has no other use. Therefore, the Scooter Tote may be classified in the provision for articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.9600, HTS, and free of duty provided all applicable entry requirements, including the filing of form ITA-362P, are met. 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