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NY R03163




February 1, 2006

CLA-2-87:RR:NC:N1:101 R03163

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.10.5060

Ms. Tamara Andromidas
Customs Broker
Hellman Worldwide Logistics, Inc.
8429 Parkline Blvd. #400-500
Orlando, Fl. 32809

RE: The tariff classification of a “Canta” battery powered invalid car from the Netherlands.

Dear Ms. Andromidas:

In your letter dated January 24, 2006 you requested a tariff classification ruling on behalf of your client James Dicecco, of Kissimme, Florida.

The item under consideration is described as a 4-wheeled battery powered invalid car that when imported, is specially adapted for use by the physically disabled as per attached brochures. The importer claims that this cart will be marketed as a golf cart. The Canta is designed so that a person in an invalid carriage can enter the vehicle from the rear in the carriage and either drive it from the invalid carriage or from a revolving seat. Additional features which can be ordered are manual driving controls, air conditioning and chair hoist,

The applicable subheading for the Canta battery powered invalid car will be 8703.10.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Vehicles specially designed for traveling on snow: golf carts and similar vehicles: Other: Other. The rate of duty will be 2.5 percent.

A secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or 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 U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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