The tariff classification of an automotive steering grip from Japan

NY A88720 October 31, 1996 CLA-2-87:RR:NC:1:101 A88720 CATEGORY: Classification TARIFF NO.: 8708.99.7360 Mr. Gregory J. Paquin dSi 16141 Runnymede Street Van Nuys, CA 91406-2913 RE: The tariff classification of an automotive steering grip from Japan Dear Mr. Paquin: In your letter dated October 14, 1996 you requested a tariff classification ruling. The item concerned (pictured below) is the SG-12 Steering Grip (Part #62001). It is a metal and plastic, single, extended-neck knob which protrudes from a half-circle base; the base has two straps attached to its back for looping over the steering wheel of a motor vehicle. You state that the function of this item is to allow a handicapped person to steer (by rotating the handle, or grip) the steering wheel of a motor vehicle with one hand. The item, itself can be removed from the steering wheel by depressing a button. You also state that the item is manufactured by FujiAuto, Inc. of Tokyo, Japan; that it will be imported in component parts and assembled in your Los Angeles facility; that you will import the item into the U.S. through the Port of Los Angeles and that the item will be sold both in the U.S. and, possibly, Canada-mostly to vehicle modification dealers specializing in mobility aids for handicapped persons. The applicable subheading for the SG-12 Steering Grip will be 8708.99.7360, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts . . . of . . . motor vehicles . . . : Other parts . . . : Other: Other: Other: Parts for steering systems: Other. The rate of duty will be 2.9% 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 SG-12 Steering Grip appears to have features that are dedicated for use by the permanently handicapped. The SG-12 Steering Grip is 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-362P. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division