CLA-2-90:S:N:N1:119 869596
Ms. Donna Poisl
Walker Works
2101-1230 Nelson Street
Vancouver, B.C. Canada V6E 1J6
RE: The tariff classification of walkers from Canada and Taiwan
Dear Ms. Poisl:
In your letter dated November 29, 1991, you requested a
tariff classification ruling.
The walkers to be imported have four wheels, hand brakes and
a wire basket. They may have other attached accessories such as
a padded seat. These walkers are used by disabled people to help
them walk or remain erect.
The applicable subheading for the wheeled walkers will be
9021.19.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other orthopedic appliances. The duty
rate will be 5.8 percent.
Goods classifiable under subheading 9021.19.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
free rate of duty under an accelerated schedule of duty
elimination (9905.90.09) of the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
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
9817.00.9600, HTS.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport