The tariff classification of wheelchair ramps from Taiwan

NY 857905 December 4, 1990 CLA-2-87:S:N:N1:101-857905 CATEGORY: Classification TARIFF NO.: 8714.20.0000; 9817.00.96 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