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NY 868213


November 5, 1991

CLA-2-87:S:N:N1:101-868213

CATEGORY: CLASSIFICATION

TARIFF NO.: 8713.10.0000

Mr. Samuel Pontieri
Alpha International Custom Brokers
161-15 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of wheelchairs from Taiwan

Dear Mr. Pontieri:

In your letter dated October 21, 1991, on behalf of Modern Coupon Systems, Brooklyn, NY, you requested a tariff classification ruling.

You have subitted literature describing two models of not mechanically propelled wheelchairs:

The model 7793 Slimline Wheelchair is designed to fit through narrow doorways. It has an overall open width of 22 3/4 inches and an overall height of 36 inches. The seat measures 16 inches wide by 20 inches high. Other features include embossed vinyl upholstery, comfortable hand grips, a durable metal frame, two side wheels, and snap-on rubber tires. The 8 inch front casters are made of molded polymer.

The model 1162 Deluxe Wheelchair has an overall width of 24 inches. The seat measures 16 1/2 inches high by 18 inches wide. Other features include a durable all metal frame, embossed expanded upholstery, snap-on rubber tires, safety wheel locks, stainless steel side panels, step bar, 24 inch spoked rim rear wheels, and 8 inch molded polymer front casters. This wheelchair has padded arms, seat and back.

The applicable subheading for the models 7793 and 1162 wheelchairs will be 8713.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for invalid carriages, not mechanically propelled. The rate of duty will be 5.3 percent ad valorem.

Subheading 9817.00.96, HTS, is the provision for other artaicles specially designed or adapted for use or benefit of the blind or other physically or metally handicapped persons. U.S. Note 4(a), subchapter XVII, HTS, states that for the purposes of subheading 9817.00.96, the term physically or metally handicapped person includes any person suffering from a permanent or chronic physical or mental impairment, and U.S. Note 4(b) states that subheading 9817.00.96 does ot cover articles for acute or transient disability.

Wheelchairs of the type designed for general use in the ome ora hospital may be empooyed by persons with temporary or acute problems. Such wheelcharis donot possess any special design attributes which adapt them to te needs of chronically handicapped individuals. Therefore, subheading 9817.00.96 would not be applicable for the subject wheelchairs.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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