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NY K82007




January 14, 2004

CLA-2-76:RR:NC:N1:113 K82007

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.99.5090; 9817.00.96

Mr. Jim Balcom
DT&J, Inc.
601 Main Avenue
West Fargo, ND 58078

RE: The tariff classification of a portable ramp from China.

Dear Mr. Balcom:

In your letter dated received on December 22, 2003, you requested a ruling on tariff classification.

The merchandise is a product called the Roll-a-Ramp. The Roll-a-Ramp is a portable ramp system for wheelchair users. The ramp may be configured for landings, thresholds or vans. It comes in 30-inch wide, single units or 12-inch wide pairs. The Roll-a-Ramp is made of aluminum.

The applicable subheading for this product will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The general rate of duty will be 2.5 percent ad valorem.

In your letter, you indicate that the ramp is to be sold exclusively to the handicapped medical market. On that basis, a secondary classification will apply for this item in heading 9817.00.96, HTS, as specially designed or adapted for the use and benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met, including the filing with the Customs port of entry of the US Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa or restricted merchandise requirements.

If you have any questions regarding the classification in heading 9817.00.96, HTS, of this item, contact National Import Specialist Jim Sheridan at 646-733-3012.

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

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 other questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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