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NY H88887





March 19, 2002

CLA-2-90:RR:NC:N1:105 H88887

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.10.0090, 6602.00.0000, 3922.20.0000, 9402.90.0020

Mr. Ralph Saunders
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of Infiniti 500 Rollator, Folding Walker 4000, Cane, Raised Toilet Seat, Shower Seat from Canada

Dear Mr. Saunders:

In your letter dated February 22, 2002, for Dana Douglas, you requested a tariff classification ruling.

The Infiniti 500 Rollator, with wire basket, and the Folding Walker, Model 4000, are both designed to assist those with difficulty in walking by providing something to lean forward against. New York Ruling Letter G88041 noted.

The aluminum Quad Cane (with four legs), Model 3310, is height adjustable and has an anatomical handle.

The Raised Toilet Seat, Model 1645 is 5” in height, has front locking mounting mechanism, comfortable padded arm supports and a weight capacity of 300 lbs.

The Shower Seat, Model 1465 has a plastic seat with a metal frame made of aluminum tubing and a weight capacity of 250 lbs.

The applicable subheading for the Rollator and the Folding Walker will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances. The rate of duty will be free.

The applicable subheading for the Quad Cane 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 rate of duty will be 4 percent ad valorem.

The applicable subheading for the Raised Toilet Seat will be 3922.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, lavatory seats and covers. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the Shower Seat will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for medical, surgical, dental or veterinary furniture, other. The rate of duty will be free.

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

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