CLA-2-90:S:N:N3:119 804974

Mr. Julian Liu, General Manager
Evolution Medical Products
112B 81 Golden Drive
Coquitlam, BC
Canada V3K 6R2

RE: The tariff classification of wheeled walkers from Canada and Taiwan

Dear Mr. Liu:

In your recent letter, which we received December 8, 1994, you requested a tariff classification ruling. The walkers to be imported have four wheels, hand brakes and a wire basket. They may have other attached accessories such as a padded seat. These walkers are used by disabled people to help them walk or remain erect. Descriptive literature was submitted.

The applicable subheading for the wheeled walkers 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 5.8 percent.

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 9817.00.96, HTS.

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
New York Seaport