CLA-2-90:OT:RR:NC:4:405
Ms. Cheryl Bartolotta
Laufer Group International LTD
100 Oceangate # 405
Long Beach, CA 90802
RE: The tariff classification of a folding cane and walker tray from China and Taiwan
Dear Ms. Bartolotta:
In your letter dated May 10, 2013, on behalf of your client Jobar International, you requested a tariff classification ruling. No samples were provided.
The first item in question is described as an aluminum alloy folding cane, item 5513-5514-6344. According to the provided literature, the cane adjusts from 33 to 37 inches and has a plastic handle with rubber plug tip.
Regarding the second item, a universal walker tray, item JB4790, which is described as a plastic tray specifically designed to fit over the handles of a standard mobility walker. From the illustration in the Jobar International flyer, which you supplied, several features, especially the two large slots along the shorter edges and the two openings for cups, make it commercially unfeasible for sale other than for use with walkers.
The applicable subheading for the aluminum alloy folding cane, item 5513-5514-6344, will be 6602.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for walking-sticks, seat-sticks, whips, riding-crops, and the like. The duty rate will be 4% as valorem.
Regarding your claim of duty free treatment under subheading 9817.00.96, HTSUS, for the cane, it is similar to the canes which Headquarters Ruling Letter 563142, dated February 18, 2005, determined were eligible for that classification. These folding canes are also not “designed for use as fashion accessories.” Rather, they “distribute the weight of the user over the cane’s shaft to ensure maximum stability.” Canes that are not “fashion accessories” were determined to be “of the variety predominately used by the chronically or permanently handicapped” even though they may be used “in some cases” by “individuals with acute disabilities (such as sprained ankles, etc.)”
On that basis a secondary classification will apply for this item in subheading 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer 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. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
Regarding the walker tray, New York Ruling Letter N235453, dated December 12, 2012, held that adult walkers similar to the ones that these trays will be used with were classified in 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS).
Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
We do not find those exclusions to apply here.
The applicable subheading for the Walker Tray, item JB4790, will be 9021.10.0090, HTSUS, 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 subheading 9817.00.96, HTSUS, to this item, Headquarters Ruling Letter 556995, dated February 25, 1993, et al, held that walkers were described by subheading 9817.00.96, HTSUS. That ruling held that walkers are routinely “fashioned for and will be used by the chronically handicapped.”
Since this tray was specially designed for use in walkers, we agree that a secondary classification will apply for these items in subheading 9817.00.96, HTSUS as parts which were specially designed or adapted for use in articles which were 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.
Regarding the third item, cushioned beside support rail, item JB6366, we request further information. Provide a sample of item JB6366 and a material breakdown by composition, weight and cost.
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 specifically regarding the classification in Chapters 1 through 97 of the HTSUS for the cane, contact National Import Specialist M. Bayer at (646) 733-3102. If you have any questions specifically regarding the classification in Chapters 1 through 97 of the HTSUS for the bed rails, contact National Import Specialist N. Levy at (646) 733-3036. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division