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NY 895236




March 23, 1994

CLA-2-87:S:N:N1:101 895236

CATEGORY: CLASSIFICATION

TARIFF NO.: 8713.10.0000; 9021.19.8000

Mr. Louis J. Salerno II
Attorney at Law
1900 L Street N.W., Suite 500
Washington, D.C. 20036

RE: The tariff classification of wheelchairs and a walker from China and Taiwan

Dear Mr. Salerno:

In your letter dated March 2, 1994, on behalf of Jaken Co., Anaheim, CA, you requested a tariff classification ruling. This letter is a follow-up to your request dated February 9, 1994 (894706) and contains additional data and descriptive material. In addition, you request information regarding the eligibility of subheading 9817.00.96, HTS.

The imported products are various models of non-motorized wheelchairs and a walker. The wheelchairs feature two large rear wheels and two small forward wheels, a seat area with back rest, and seat area handlebars. The specific wheelchairs are as follows:

The Elite Series E-A100-SF has an overall length (with rigging) of 41- 1/2 inches, overall height of 36-1/2 inches, and an overall width of 25 inches (opened) or 10-1/2 inches (closed). The gross weight (with rigging) is 33 to 37 pounds. The maximum weight capacity is 250 pounds.

The Elite Series E-A200-SF has an overall length (with rigging) of 41-1/2 inches, overall height of 35-1/2 inches, and an overall width of 26 inches (opened) or 11-1/2 inches (closed). The gross weight (with rigging) is 35-1/2 pounds. The maximum weight capacity is 250 pounds.

The Elite Series E2-A200-SF has an overall length (with rigging) of 42-1/2 inches, overall height of 35-1/2 inches, and an overall width of 25 inches (opened) or 11-1/2 inches (closed). The gross weight (with rigging) is 34 pounds. The maximum weight capacity is 250 pounds.

The Elite Series E2-A300-SF has an overall length (with rigging) of 42-1/2 inches, overall height of 35-1/2 inches, and an overall width of 25 inches (opened) or 11-1/2 inches (closed). The gross weight (with rigging) is 34 pounds. The maximum weight capacity is 250 pounds. The E-Z Walker is made of a lightweight alloy steel frame with a durable powder coated finish. It has 8 inch castor wheels with hard rubber tires, neoprene foam handles, a durable seat, and a removable basket and acrylic tray. The E-Z walker has an overall length of 31 inches, overall width of 23 inches, seat height from floor or 25-1/2 inches. The overall weight is 25 pounds.

You state that the wheelchairs and walker are specifically designed or adapted for persons with permanent disabilities. They are designed for long term use and provide the maximum mobility, independence and comfort to the user. The lightweight design and durable material is specifically designed for long term use. All models are equipped with 24 inch pneumatic tires, which is designed for long term use and replacement.

You further state that the E-Z walker is predominantly used by persons with permanent or chronic disabilities. It is designed with durable lightweight material for long term indoor and/or outdoor use.

The applicable subheading for the listed Elite Series wheelchairs will be 8713.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for invalid carriage; not mechanically propelled. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the E-Z walker will be 9021.19.8500, HTS, which provides for orthopedic appliances; other. The rate of duty will be 5.8 percent ad valorem.

Subheading 9817.00.96, HTS, is the provision for other articles specially designed or adapted for use or benefit of the blind or other physically or mentally handicapped persons. U.S. Note 4(a), subchapter XVII, HTS, states that for the purposes of subheading 9817.00.96, the term physically or mentally 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 not cover articles for acute or transient disability.

Wheelchairs of the type designed for general use in the home or hospital may be employed by persons with temporary or acute problems. Such wheelchairs do not possess any special design attributes which adapt them to the needs of chronically handicapped individuals. Therefore, subheading 9817.00.96 would not be applicable for the listed wheelchairs.

Wheeled walkers are generally used by individuals with a chronic ailment that substantially limits their ability to walk or stand unaided. Therefore, we believe the wheeled walkers under consideration are eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped personsin subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.

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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