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NY 875305




July 7, 1992

CLA-2-90:S:N:N1:119 875305

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.19.8000; 9817.00.9600

Mr. Tom Kaden
Fritz Companies, Inc.
P.O. Box 30367 AMF
Memphis, TN 38130-0367

RE: The tariff classification of Wheeled Walkers from Sweden

Dear Mr. Kaden:

In your letter dated June 4, 1992, you requested a tariff classification ruling on behalf of Sunrise Medical, Division of Guardian Products Inc., North Hollywood, CA.

The walkers to be imported have four wheels, hand locking brakes and a seat. They can fold for easy transport and accept a wide range of accessories. Walkers are used for support in standing and walking.

The applicable subheading for the wheeled walkers will be 9021.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof... other. The rate of duty will be 5.8 percent.

Wheeled 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. Please note: parts and accessories are not eligible for this provision.

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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