8714.20.00.00 - Of carriages for disabled persons 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8714.20.00.00, specifically pertains to parts and accessories designed for carriages intended for disabled persons. This encompasses a wide range of components and accessories that enhance the functionality, safety, and comfort of these specialized vehicles. Examples include, but are not limited to, specialized seating, braking systems, steering mechanisms, suspension components, and adaptive controls that are integral to the operation and use of wheelchairs and similar conveyances for individuals with disabilities.
It is crucial to distinguish this category from its sibling, 8714.10.00, which covers parts and accessories for motorcycles. While both fall under the broader category of parts and accessories for vehicles of headings 8711 to 8713, the intended application and design of the parts and accessories dictate their classification. Parts for disabled person carriages are engineered with unique specifications and functionalities tailored to the specific needs of users and their mobility requirements, unlike general motorcycle components.
As a leaf node, 8714.20.00.00 does not have further subcategories. Therefore, classification within this heading relies heavily on the explicit designation of the parts or accessories as being specifically manufactured for or adapted to carriages for disabled persons. The primary consideration is the intended use and design characteristics that differentiate these components from general-purpose vehicle parts or those for other types of vehicles.