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January 5, 1999

CLA-2-87:RR:NC:MM:101 D86058

CATEGORY: CLASSIFICATION

TARIFF NO.: 8713.90.0060

Mr. James Shaw
Customs Compliance Manager
Panasonic Logistics Company of America
2 Panasonic Way
Secaucus, NJ 07094

RE: The tariff classification of Panasonic Lightweight Powered Wheelchair Model EZ100 from Japan

Dear Mr. Shaw:

In your letter dated December 16, 1998 you requested a tariff classification ruling.

You submitted product literature of the Panasonic Lightweight Powered Wheelchair Model EZ100. The wheelchair is battery powered using a nickel metal hydride battery. The user operates the wheelchair with a joystick. The wheelchair has two 14 inch main wheels and two 6 inch front and two 6 inch rear wheels.

The applicable subheading for the Panasonic Lightweight Powered Wheelchair Model EZ100 will be 8713.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Invalid carriages whether or not motorized or otherwise mechanically propelled: Other...Other. The rate of duty will be duty free.

The four wheeled electric wheelchair is eligible for a free rate of duty in subheading 9817.00.9600, HTS, as an article specially designed or adapted for the use or benefit of...physically...handicapped persons...: Other. All applicable entry requirements must be met including the filing of form ITA-362-P.

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 212-466-5667.

Sincerely,

Robert B. Swierupski
Director,

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