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August 20, 1999

CLA-2-87:RR:NC:MM:101 E85842


TARIFF NO.: 8536.50.9033, 8714.20.0000

Ms. Michelle Strack
DANZAS Corporation
701 B Ashland Avenue, Bay 11,
Folcroft W. Business Park
Folcroft, Pennsylvania 19032

RE: The tariff classification of a HeadRest and Button-Switch for a wheelchair from Taiwan

Dear Ms Strack:

In your letter dated August 4, 1999 you requested a tariff classification ruling on behalf of your client LoreTech.

You submitted illustrative material of a HeadRest and Button-Switch for use on a wheel chair.

Head Rest: The purpose of this item is to restrict or control the head movement of an individual in a wheelchair. It is attached to an electric wheel chair. The HeadRest material content is approximately 30 per cent aluminum and 70 per cent steel. The HeadRest is customized after importation and may include some or all of the following: padding, electronic switches, and fiber optics. It is then attached to the wheelchair and positioned according the individual's needs.

Button-Switch: the purpose of this product is to allow an individual to drive and navigate a wheelchair by being attached to a headrest. For example, when it is pressed the wheelchair will go forward; when it is pressed again, the wheelchair stops. The button-switch is made of plastic. It houses a Burgess switch and a connector. After importation it is attached to a headrest or to a tray based upon an individual's needs.

The applicable subheading for the Button-Switch will be 8536.50.9033, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relaysÂ), for a voltage not exceeding 1,000V: Other switches: Other: Other: Other . The rate of duty will be 2.7% ad valorem.

The applicable subheading for the Head Rest 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 Free.

U.S. Customs has previously decided that motorized wheel chairs are presumed to be used primarily by those with chronic, not temporary, disabilities. We accept your statement to NIS DeSoucey that both of these subassemblies were of no plausible use from the time of their production other than as parts of this or a similar wheel chair.

On that basis a secondary classification will apply for both of these items in HTS 9817.00.96, as parts or accessories specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, 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.

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 212-637-7035.


Robert B. Swierupski

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