CLA-2-90:R:N4:119 816012
Mr. William J. Leclair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of a wheeled walker from Canada
Dear Mr. Leclair:
In your letter dated October 18, 1995 you requested a tariff classification ruling on behalf of P.F.C. Inc., Montreal, Quebec, Canada.
The product to be imported is a wheeled walker with a folding seat to allow the user to sit and rest or even be pushed by an attendant. The walker is made of light metal tubing and can fold for storage. It is marketed under the name "Handi Walker".
The applicable subheading for the "Handy Walker" will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof... other. The duty rate will be 4.6 percent.
Wheeled walkers are generally used by individuals with a chronic ailment that substantially limits their ability to walk or stand unaided. Therefore we believe the wheeled walkers under consideration are eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division