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NY 870796




February 14, 1992

CLA-2-66:S:N:N1:119 870796

CATEGORY: CLASSIFICATION

TARIFF NO.: 6602.00.0000; 9021.19.8000

Mr. Donald L. Mann
Duro-Med Industries, Inc.
301 Lodi Street
Hackensack, NJ 07602

RE: The tariff classification of canes, quad canes and crutches from Taiwan

Dear Mr. Mann:

In your letter dated January 13, 1992 you requested a tariff classification ruling.

The articles to be imported are the following: wood and lucite canes and adjustable aluminum canes; adjustable quad canes (with four legs); underarm and forearm crutches made of wood and aluminum.

The applicable subheading for the canes and quad canes will be 6602.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for walking-sticks, seat-sticks, whips, riding-crops and the like. The duty rate will be 5.8 percent.

The applicable subheading for the crutches will be 9021.19.8000, HTS, which provides for orthopedic appliances, including crutches, surgical belts and trusses... other. The duty rate will be 5.8 percent.

You have also inquired about the applicability of subheading 9817.00.9600, HTS, the free provision for articles specially designed for the handicapped. This question is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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

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