CLA-2 OT:RR:CTF:EMAIN H315164 JDK
Rhonda Rock
Master in Motion, LLC
8690 Sierra College Blvd. STE 160-361
Roseville, CA 95661
RE: Tariff classification of the Giraffe Rolling Cane from China
Dear Ms. Rock:
This is in response to submission on October 23, 2020, submitted on behalf of Master in Motion, LLC requesting a prospective ruling as to the classification of the Giraffe Rolling Cane (“subject cane”) under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
You describe the subject merchandise as a one-handed walker or a 4-legged rolling cane. It is made from round aluminum alloy tubing and has a handgrip, an adjustable handle, and four adjustable legs with two front 5” wheels and two back gliders. The main frame has four bars connecting the four legs for greater strength and stability and the connected bars also form a space for a textile storage basket. The subject merchandise will be imported without the basket, which will be assembled to the frame once it is imported. It can be used in either the right or left hand. It is designed as a walking device that provides balance and stability with walking and standing.
ISSUE:
Whether the subject merchandise is a product that is similar to a walking-stick provided for under heading 6602, HTSUS, or an orthopedic appliance provided for under heading 9021, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall 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 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
The HTSUS provisions in question are as follows:
6602 Walking-sticks, seat-sticks, whips, riding-crops and the like
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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 6 to Chapter 90, HTSUS provides, in pertinent part, as follows:
For the purposes of heading 9021, the expression “orthopedic appliances” means appliances for:
Preventing or correcting bodily deformities; or
Supporting or holding parts of the body following an illness, operation or injury….
It is well established CBP precedent that various styles of canes are products of heading 6602, HTSUS. In HQ H262581, the walking cane in question in that ruling was determined to be in heading 6602, HTSUS, because the product was used to “provide stability when walking.” A cane is not designed to hold the full weight of the user. Instead, it is designed to ease the pressure off the user’s joints by providing an additional point of contact on the ground to help distribute the user’s weight. The subject merchandise in NY M87847, NY N003278, NY H88887, and NY E82849 all include canes with four feet at their bases (quad canes). In each instance, CBP holds that these canes are covered by heading 6602, HTSUS.
It is also well established CBP precedent that various styles of walkers are products of heading 9021, HTSUS. In NY H88887, both models of the walkers in question were “designed to assist those with difficulty in walking by providing something to lean forward against.” In HQ H280343, the knee scooters in question are classified as orthopedic appliances under heading 9021, HTSUS because they are “walking aids, which are designed or configured to support the weight of the user to enable greater mobility to people with leg injuries.”
EN 66.02 states, in pertinent part, that:
With the exception of the goods mentioned in the exclusions below, this heading covers walking-sticks, canes, whips (including whip-leads), riding-crops and similar articles irrespective of the materials of which they are made.
(A) Walking-sticks, seat-sticks and similar articles.
In addition to ordinary walking-sticks, this group also includes seat-sticks (with handles designed to open out to form a seat), walking-sticks specially designed for disabled persons and senior citizens, boy scouts’ poles, shepherds’ crooks.
Heading 6602, HTSUS, is an eo nomine provision for, in pertinent part, walking sticks, seat sticks, and the like. As such, the heading provides for all forms of the products that it names, i.e., “walking-sticks.” Although the term “walking-sticks” is not defined in the HTSUS or in the ENs, the term may be construed for tariff classification purposes according to its common commercial meaning. To ascertain the common commercial meaning of a tariff term, CBP “may rely on its own understanding of the term as well as lexicographic and scientific authorities.” The term “walking stick” is defined by the Merriam-Webster online dictionary as “1: a straight rod or stick (as of wood or aluminum) that is used to provide stability in walking or hiking.”
The subject cane is a variation of a walking stick as a user only uses one hand to operate it, it provides the user with stability when walking by distributing the user’s weight, but is not designed to hold the full weight of the user’s body or body parts. While the wheels may help facilitate the movement of this particular cane across the ground or floor (i.e. allowing it to be a “rolling cane”), their presence does not differentiate the subject merchandise from walking sticks and the like heading 6602, HTSUS, inasmuch as their operating principle remains the same. In other words, simply having more than one point of contact on the ground does not preclude an article from classification in heading 6602, HTSUS. The subject cane is designed to provide balance and stability to the user so that walking along the side of the cane is made easier. We therefore find that it is properly classified under heading 6602, HTSUS.
According to Note 6 to Chapter 90, orthopedic appliances of heading 9021, HTSUS, are designed to correct or prevent bodily deformities or support parts of the body following an operation, injury, or illness. The subject cane is not designed to support parts of the body of a user or the full weight of a user. Instead, the subject cane is designed to be held in one hand, while providing an extra point of contact with the ground for the user to keep balance and stability while walking. This finding is consistent with EN 90.21, which provides, in pertinent part, as follows:
This group also includes crutches and crutch sticks. (It should, however, be noted that ordinary walking sticks, even if specially made for disabled persons, are excluded (heading 66.02).)
(Emphasis in original).
Based on the forgoing, the instant rolling cane does not satisfy the terms of Note 6 to Chapter 90, supra, inasmuch as it does not provide the user with full support. Rather, it merely serves to augment the user’s ability to walk in the same manner as a walking stick, seat stick, and the like, of heading 6602, HTSUS.
HOLDING:
By application of GRI 1, the subject cane is classified under heading 6602, HTSUS, and specifically provided under subheading 6602.00.00, HTSUS, which provides, for “Walking-sticks, seat-sticks, whips, riding-crops and the like”. The column one, general rate of duty for merchandise of subheading 6602.00.00, HTSUS is 4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6602.00.00, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6602.00.00, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Chief
Electronics, Machinery, Automotive, and
International Nomenclature Branch