Mr. Donald L. Mann
Duro-Med Industries, Inc.
301 Lodi Street
Hackensack, NJ 07602
RE: The tariff classification of canes, quad canes and crutches
Dear Mr. Mann:
In your letter dated January 13, 1992 you requested a tariff
The articles to be imported are the following: wood and
lucite canes and adjustable aluminum canes; adjustable quad canes
(with four legs); underarm and forearm crutches made of wood and
The applicable subheading for the canes and quad canes 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 duty rate will be 5.8 percent.
The applicable subheading for the crutches will be
9021.19.8000, HTS, which provides for orthopedic appliances,
including crutches, surgical belts and trusses... other. The
duty rate will be 5.8 percent.
You have also inquired about the applicability of subheading
9817.00.9600, HTS, the free provision for articles specially
designed for the handicapped. This question is being referred to
the Office of Regulations and Rulings, U.S. Customs Service
Headquarters, 1301 Constitution Avenue, N.W., Washington D.C.
20229. A ruling will be issued to you from that office.
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
Jean F. Maguire
New York Seaport