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NY 879250

October 21, 1992



TARIFF NO.: 8713.90.0000; 9817.00.9600

Mr. Steve Sanders
Fritz Companies, Inc.
P.O. Drawer "G"
Blaine, WA 98230

RE: The tariff classification of electrically powered invalid chairs manufactured in Taiwan.

Dear Mr. Sanders:

In your letter dated October 7, 1992, on behalf of Shoprider Canada, Richmond, B.C., Canada, you requested a tariff classification ruling. You have submitted descriptive literature.

You state the merchandise is manufactured in Taiwan, imported into Canada, and then exported to the United States. The merchandise may also be shipped direct from Taiwan to the United States.

The imported products are electrically powered invalid chairs known as the "Shoprider." The invalid chairs are battery propelled wheelchairs that offer freedom of mobility for permanently disabled individuals. The vehicle provides the user with mobility around the house, as well as in the street, in parks, in shopping malls, etc. The chairs are easily dismantled and fit in the trunks of most automobiles.

The "Shoprider" consists of four basic design variations (model numbers): the TE-777 is a three wheeled unit, The TE- 889, TE-8T and the TE-888 are four wheeled units. All the models have a steering column, handlebars with controls, a flat platform, and a comfortable seat

The applicable subheading for the "Shoprider" electrically powered invalid chairs will be 8713.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for invalid carriages, motorized or otherwise mechanically propelled. The rate of duty will be 2.5 percent ad valorem.

The "Shoprider" electrically powered invalid chairs are 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 or mentally handi- capped persons. All applicable entry requirements must be met including the filing of form ITA-362 P.

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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