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NY 853395




CLA-2-90:S:N:N1:119 853395

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.19.8000

Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE: The tariff classification of a walker from Canada.

Dear Mr. Vander Yacht:

In your letter dated June 7, 1990, on behalf of Able Walker Ltd., you requested a tariff classification ruling.

The walker is a folding four-wheel cart with two hand grips used by disabled people to walk or remain erect. It has a removable shopping basket and can be converted to a chair. The walker is marketed under the name "Able Walker".

The applicable subheading for the "Able Walker" will be 9021.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other orthopedic appliances. The rate of duty 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 4.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Based on the information we have received the "Able Walker" is used by people whose ability to stand and walk unaided is substantially limited. Therefore we believe the "Able Walker" is eligible for a free rate of duty as an article specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.96. All applicable entry requirements must be met including the filing of form ITA - 362P.

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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