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NY J87326

July 22, 2003

CLA-2-87:RR:NC:MM:101 J87326


TARIFF NO.: 8714.20.0000, 9817.00.96

Ms. Gerry Price
Adaptive Design Ventures
143 Scotton Place
Saltspring Island, B.C. Canada V8K 1J3

RE: The tariff classification of the Lap Shopper from China and Canada

Dear Ms. Price:

In your undated letter you requested a tariff classification ruling.

You submitted descriptive literature on the Lap Shopper, a portable attachment device that allows wheelchair users to use hand held shopping baskets and other devices safely and easily. It enables the shopper with limited dexterity to use both hands to pick merchandise from the shelf. The Lap Shopper sits above and not on top of the user’s legs. Using the retail store’s hand basket completes the Lap Shopper. This device is made of anodized aluminum and the user simply slides the aluminum base under the wheelchair seat cushion and adjusts the height with a quick release clamp.

The applicable subheading for the Lap Shopper will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the vehicles of headings 8711 to 8713: Of carriages for disabled persons. The rate of duty will be Free.

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.

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 646-733-3008.

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


Robert B. Swierupski

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