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January 11, 1999

CLA-2-87:RR:NC:MM:101 D86191

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.20.0000

Mr. Scott Ashley
PBB Global Logistics
PBB USA Inc.
434 Delaware Avenue
P.O. Box 950
Buffalo, New York 14213

RE: The tariff classification of a Power Tilt and Recline System for Wheelchairs from Canada

Dear Mr. Ashley:

In your letter dated December 22, 1998 you requested a tariff classification ruling.

You submitted a brochure illustrating the parts which comprise the system. This system is exclusively designed for power wheelchairs. This item has no use apart from power wheelchairs. This system is designed to move the individual in the wheelchair to prevent discomfort from remaining in one position.

The applicable subheading for the Power Tilt and Recline System for Wheelchairs will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of invalid carriages. The rate of duty will be duty free.

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.

After January 28, 1999 the phone number will be changed to 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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