The manufacture or assembly of metal wheelchairs shall be classified as 3076(6), Wheelchair Mfg.
The repair of motorized wheelchairs or mobility scooters, other than shop repair by the manufacturer, shall be classified as 9519(1), Household Appliances.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: UPHOLSTERING — wheelchair Footnote: This classification applies to the upholstering of wheelchair or mobility scooter seats or backs. The manufacture or assembly of wheelchairs shall be classified as 3076(6), Wheelchair Mfg.
The repair of motorized wheelchairs or mobility scooters shall be classified as 9519(1), Household Appliances. | 1/1/2020 |
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