The tariff classification of a Menox Hand Control for a motor vehicle from Finland

NY J84685 May 28, 2003 CLA-2-87:RR:NC:MM:101 J84685 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Gregory Paquin DSI 16141 Runnymede Street Van Nuys, California 91406-2913 RE: The tariff classification of a Menox Hand Control for a motor vehicle from Finland Dear Mr. Paquin: In your letter dated May 13, 2002 you requested a tariff classification ruling. You submitted a drawing and a brochure depicting a Menox Hand Control for a motor vehicle. This product is intended for handicapped individuals. The device is a hand control for vehicle operation by a disabled person. The device fits on the vehicle floor in the area under the driver’s right knee. A lever is pushed forward to operate the brake and pulled back to operate the accelerator. You state that the device is to be sold to vehicle modification dealers specializing in mobility aids for handicapped persons in the USA and Canada. This device is manufactured of metal and plastic and incorporates a small electrical component. The applicable subheading for the Menox Hand Control will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. A secondary classification will also apply for this item in HTS 9817.00.96, as specially designed or adapted for use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), 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. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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 646-733-3008. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division