The tariff classification of a Wheelchair Accessible Vehicle Converter Kit from the Czech Republic

N274843 April 27, 2016 CLA-2-98:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180, 9817.00.96 Steven B. Zisser, Attorney at Law Zisser Customs Law Group 9355 Airway Road, Suite 1 San Diego, CA 92154 RE: The tariff classification of a Wheelchair Accessible Vehicle Converter Kit from the Czech Republic Dear Mr. Zisser: In your letter dated February 21, 2016 you requested a tariff classification ruling on behalf of your client Mpower Mobility Inc. of Tarzana, California. In your request, you inquire about the applicability of subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), to a wheelchair accessible converter kit. The merchandise under consideration is a FlexiRamp Wheelchair Accessible Vehicle Converter Kit for use exclusively on Ford Transit Connect vehicle. 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. Once installed on the vehicle, the ramp enables the wheelchair bound passenger to roll up and into the vehicle. There are various fastening devices that are used to secure the wheelchair passenger in place. The ramp dimensions provide a snug fit for the wheelchair during the roll up and roll down process. You state in your request that the FlexiRamp is designed for use by permanently handicapped individuals who are not otherwise capable of entering the vehicle without their wheelchair. The high cost and complexity of permanent installation of the ramp onto the vehicle, as well as the specialized design are indicators that the FlexiRamp will not be used by the general public or by individuals with acute or temporary disabilities. The applicable subheading for the FlexiRamp Wheelchair Accessible Vehicle Converter Kit will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 percent. The applicable secondary subheading for the FlexiRamp will be 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any).  Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010.  Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.         Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Liana Alvarez at liana.alvarez@cbp.dhs.gov Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division