CLA-2 OT:RR:CTF:EMAIN H311415 EKR
Ms. Deborah Smith
Marisol International
871 Ridgeway Loop, Suite 203
Memphis, TN 38120
RE: Revocation of NY N067952; Tariff classification of a “dog wheelchair”
Dear Ms. Smith:
This ruling is in reference to New York Ruling Letter (NY) N067952, dated July 24, 2009, regarding the classification of a dog wheelchair under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N067952, U.S. Customs and Border Protection (CBP) classified the subject article in subheading 7615.19.90, HTSUS, which provided for “Table, kitchen or other household articles and parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: Other: Other.” Upon reconsideration, CBP has determined that NY N067952 is in error. CBP is revoking NY N067952 according to the analysis set forth below.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N067952 was published on May 11, 2022, in Volume 56, Number 18 of the Customs Bulletin. No comments were received in response to the notice.
FACTS:
In NY N067952, the subject merchandise is described as a dog wheelchair, “a device designed to provide mobility to dogs with injured or amputated hind legs. It is composed of an aluminum rod frame with two wheels on the back end, a textile harness and straps to secure the dog. The Dog Wheel Chair comes with three sizes of wheels and four sizes of harnesses.”
ISSUE:
Whether a wheelchair intended for dogs is classified in the heading appropriate to its constituent material (heading 7615, HTSUS as “household articles… of aluminum”) or heading 9021, as an “[o]rthopedic appliance.”
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The following provisions of the HTSUS are under consideration:
7615 Table, kitchen or other household articles and parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum:
* * *
9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof:
Note 1(h) to Section XV, which includes Chapter 76, states that articles of Section XVIII, which includes Chapter 90, cannot be classified in Section XV. Note 6 to Chapter 90 states:
6. For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury.
* * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide commentary on the scope of each HTSUS heading and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 90.21 explains that heading 9021, HTSUS, covers “walking aids known as ‘walker-rollators’, which provide support for the users as they push them. EN 90.21 further states, in relevant part:
This group also covers orthopaedic appliances for animals, for example, hernia trusses or straps; leg or foot fixation apparatus; special straps and tubes to prevent animals from crib biting, etc.; prolapsus bands (to retain an organ, rectum, uterus, etc.); horn supports, etc. But it excludes protective devices having the character of articles of ordinary saddlery and harness for animals (e.g., shin pads for horses) (heading 42.01).
If the dog wheelchairs are properly classified in heading 9021, HTSUS, they are precluded from classification in heading 7615, by operation of Note 1(h) to Section XV. Therefore, we first consider whether the instant dog wheelchairs rain gauges can be classified as orthopedic appliances of heading 9021, HTSUS.
The purpose of the dog wheelchair at issue here is to provide mobility to dogs with injured or amputated hind legs. To do this, the wheelchair supports the injured part of the dog’s body, so that the dog can move around using its uninjured limbs to roll the wheelchair. As provided in Note 6 to Chapter 90, it is designed to “support[] or hold[] parts of the body following an illness, operation, or injury.” Moreover, the EN for heading 9021, HTSUS, supports classification of orthopedic appliances for animals in this provision. Classification in heading 9021, HTSUS, is consistent with CBP’s classification of similar walker-rollators intended for human use. (See, e.g., Headquarters Ruling Letter (HQ) H280343, dated April 5, 2017; NY N243278, dated July 18, 2013; and NY N235453, dated Dec. 12, 2012). The instant dog wheelchairs are properly classified in heading 9021, HTSUS, and are therefore precluded from classification in heading 7615, HTSUS, by operation of Note 1(h) to Section XV.
HOLDING:
By application of GRIs 1(Note 6 to Chapter 90) and 6, the dog wheelchairs at issue in NY N067952 are classified in heading 9021, HTSUS, and specifically provided for under subheading 9021.10.00 HTSUS, which provides for “Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Orthopedic or fracture appliances, and parts and accessories thereof.” The general, column one rate of duty for merchandise of subheading 9021.10.00 is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N067952, dated July 24, 2009, is hereby REVOKED in accordance with the above analysis.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division