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NY 818810




March 1, 1996

CLA-2-87:RR:NC:MA:101 818810

CATEGORY: CLASSIFICATION

TARIFF NO.: 8715.00.0020; 9021.19.8500

Mr. Harold L. Holland
D & H International, Inc.
8100 26th Avenue South
Suite 128
Bloomington, MN 55425

RE: The tariff classification of infant strollers for handicapped children and orthopedic "walker" devices from Germany.

Dear Mr. Holland:

In your letter dated January 22, 1996 you requested a tariff classification ruling.

The first item are invalid infant carriages with the product name, "Panda." These carriages are for the transport of handicapped children and come in three sizes. These carriages have a variety of angle and height adjustments as well as adjustable seat components for setting seat depth, seat width, height of backrest, and inclination of backrest.

The second item is a wheeled walker for handicapped children. The product name is "Bugsy."

The third item is the "Toro" magic walker. This is a walker with wheels for handicapped children who cannot use conventional walkers. This walker has a variety of adjustments and padded parts especially designed for handicapped children. It also has a swivel seat. and spring suspensions.

The applicable subheading for the "Panda" child stroller will be 8715.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for baby carriages (including strollers). The rate of duty will be 4.4 percent ad valorem.

The applicable subheading for the "Bugsy" walker will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other orthopedic appliances. The rate of duty will be 3.5 percent.

The applicable subheading for the "Toro" magic walker will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other orthopedic appliances. The rate of duty will be 3.5 percent.

The Panda infant stroller, the Bugsy walker, and the Toro walker are eligible for a free rate of duty in subheading 9817.00.96, HTS, as an article specially designed or adapted for the use or benefit of physically or mentally handicapped persons. All applicable entry requirements must be met including the filing of form ITA-362 P.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667.

Sincerely,

Roger J. Silvestri
Director

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