CLA-2-66:RR:NC:3:353 E82849

Ms. Barbara Altsheter
EcoMed, Inc.
220 W. Champion St., Suite 260
Bellingham, WA 98225

RE: The tariff classification of a cane from Taiwan.

Dear Ms. Altsheler:

In your letter dated May 24, 1999 you requested a tariff classification ruling.

The brochure you have submitted is that of a cane named DUO-CANE. The DUO-CANE is a convertible straight cane and a quad-cane in one. It is comprised of a standard aluminum straight cane to which a four-footed base can be attached.

The applicable subheading for the DUO-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% ad valorem.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division