FOLDING WHEELCHAIR. DEVICE COMPRISES OF A FOLDING FRAME, SEAT AND BACK UPHOLSTEREDIN VINYL OR NYLON, ARMREST AND ADJUSTABLE FOOTPLATE. THE DEVICE HAS TWO SWIVELLING CASTORS AT THE FRONTAND TWO FIXED WHEELS AT THE REAR. THE WHEELCHAIR CAN BE PROPELLED EITHER BY THE USER OR ATTENDANT. THE WHEELCHAIR IS NOT MECHANICALLY PROPELLED.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8713 - CARRIAGES FOR DISABLED PERSONS WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 871310- NOT MECHANICALLY PROPELLED. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSENS TO 8713.