The tariff classification of a wheelchair vehicle ramp from the Czech Republic

N263404 April 21, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 John Boyle Micom CHB, Inc. 718 South Isis Avenue, Unit B Inglewood, CA 90301-2913 RE: The tariff classification of a wheelchair vehicle ramp from the Czech Republic Dear Mr. Boyle, In your letter dated April 1, 2015, you requested a tariff classification on behalf of Mpower Mobility Inc. of Tarzana, California. The item under consideration have been identified as a FlexiRamp Wheelchair Accessible Vehicle Converter Kit for a Ford Transit Connect vehicle (Model #100000). You state in your request that the Converter Kit contains all of the material necessary to render a 2014 or later model Ford Transit Connect vehicle capable of transporting a wheelchair bound passenger. The Kit includes a floor pan (resin transfer molded fiberglass) and access ramp (steel and aluminum), various brackets and hardware to mount the floor pan to the vehicle, a replacement fuel tank to facilitate the addition of the installation of the floor pan, a replacement exhaust system and associated hangers, and parts to modify the bumper. The applicable classification subheading for the FlexiRamp Wheelchair Accessible Vehicle Converter Kit for a Ford Transit Connect Vehicle (Model #100000) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. Please note, your inquiry does not provide enough information for us to give a classification ruling on the Spare Parts. Your request for classification ruling should include exactly what Spare Parts you are inquiring about and how they will be imported. Please be sure to include the part name and number. When this information is available, you may wish to consider a resubmission of your request. If you decide to resubmit your request, please prepare a new letter, and include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, 10th Floor, One Penn Plaza, New York, NY 10119-1199. 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 this ruling, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division