The tariff classification of an Adjustable Drop Seat from Taiwan and Hong Kong

NY E86530 September 9, 1999 CLA-2-87:RR:NC:MM:101 E86530 CATEGORY: Classification TARIFF NO.: 8714.20.0000 Mr. Jim Collins Administrator of Contracts and Regulatory Compliance CROWN Therapeutics, Inc. 100 N. Florida Ave. P.O. Box 8448 Belleville, Illinois 62222 RE: The tariff classification of an Adjustable Drop Seat from Taiwan and Hong Kong Dear Mr. Collins: In your letter dated August 20, 1999 you requested a tariff classification ruling. You submitted a sample as well as an illustrated brochure of an Adjustable Drop Seat. The Adjustable Drop Seat is a medical device designed to improve patient seating posture and used as a replacement seating base to wheelchairs. The Seat is made of ABS plastic plate, and anodized aluminum base with Velcro and nylon/glass composite hooks. The applicable subheading for the Adjustable Drop Seat will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of invalid carriages. The rate of duty will be Free. We believe that primarily those with chronic, not temporary, disabilities will use the Adjustable Drop Seat on wheelchairs. On that basis a secondary classification will apply for the Adjustable Drop Seat in HTS 9817.00.96, as parts or accessories specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. The fact that the Department of Veterans Affairs considers Taiwan a "Non-Designated Country" and Hong Kong to be a "Designated Country" has no impact on duties or other U.S. Customs policies and procedures. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division