CLA-2-90:OT:RR:NC:N4:405
Laura Michele Underwood
International Compliance Specialist
Invacare Corporation
One Invacare Way
Elyria, OH 44036
RE: The tariff classification of walkers and rollators from China.
Dear Ms. Underwood:
In your letter dated November 15, 2012, you requested a tariff classification ruling. No samples were provided.
According to your submission:
“The commodities in question include two walkers, Invacare Part #’s 6240-A (Invacare Dual Blue-Release Adult Walker) and 6291-A (Invacare I-Class Paddle Walker) and two Rollators, Invacare Part #’s 65100-JR (Invacare Rollite Junior Rollator) and 65650 (Invacare Rollite Junior Rollator).”
New York Ruling Letter H88887 – 105, dated March 19, 2002, et al, held that similar walkers and rollators were described in the heading of HTSUS 9021 as Orthopedic Appliances, including crutches.
The applicable subheading for these four items will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Orthopedic or fracture appliances and parts and accessories thereof. The rate of duty will be free.
Regarding your claim of the applicability of 9817.00.96, HTSUS, to these items, Headquarters Ruling Letter 556995 RAH, dated February 25, 1993, et al, held that similar walkers and rollators were described by 9817.00.96, HTSUS.
A secondary classification will apply in HTSUS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or any dumping or countervailing duties.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division