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NY 863896

JUN 6 1991

CLA-2-94:S:N:N1:233 863896


TARIFF NO.'s: 9402.90.0000; 8713.10.0000

Mr. Bernard J. Kevill
Manger Aids Ltd.
Presteigne Industrial Estate
Presteigne, POWYS, LD8 2UF
Mid-Wales, United Kingdom

RE: The tariff classification of a booster lifting seat and a manual wheelchair from the United Kingdom.

Dear Mr. Kevill:

In your letter dated May 16, 1991, you requested a tariff classification ruling.

The items consist of a booster lifting seat and a manual wheelchair. The first item is a multi-purpose lifting seat referred to as the Mangar Booster. The lifting or booster portion of the device is an inflatable air bellows made of butyl nylon. The seat's backrest and side flaps as well as the booster are all detachable. The side flaps assist the disabled in transferring from one seated position to another.

The second item is an adjustable height indoor wheelchair referred to as the Mangar Genie. This wheelchair utilizes an inflatable air bellows device similar to the one used with the Mangar Booster. The wheelchair frame is made of conventional steel tubing and the user's maximum weight can be 220 pounds.

The applicable subheading for the Mangar Booster will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for medical, surgical, dental or veterinary furniture, other. The rate of duty will be 5.3 ad valorem. The applicable subheading for the Manger Genie wheelchair will be 8713.10.0000, HTSUS, which provides for invalid carriages, not mechanically propelled. The rate of duty will be 5.3 percent ad valorem.

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.


Jean F. Maguire
Area Director

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