United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 869102 - NY 870561 > NY 869596

Previous Ruling Next Ruling
NY 869596




December 20, 1991

CLA-2-90:S:N:N1:119 869596

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.19.8000; 9817.00.9600; 9905.90.09

Ms. Donna Poisl
Walker Works
2101-1230 Nelson Street
Vancouver, B.C. Canada V6E 1J6

RE: The tariff classification of walkers from Canada and Taiwan

Dear Ms. Poisl:

In your letter dated November 29, 1991, you requested a tariff classification ruling.

The walkers to be imported have four wheels, hand brakes and a wire basket. They may have other attached accessories such as a padded seat. These walkers are used by disabled people to help them walk or remain erect.

The applicable subheading for the wheeled walkers will be 9021.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other orthopedic appliances. The duty rate will be 5.8 percent.

Goods classifiable under subheading 9021.19.8000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under an accelerated schedule of duty elimination (9905.90.09) of the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Walkers are generally used by individuals with a chronic ailment that substantially limits their ability to walk or stand unaided. Therefore we believe the wheeled walkers under consideration are eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.9600, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: