CLA-2-90:OT:RR:NC:N3:135
Ms. Blanca Esteban
Improving Mobility Development, SL
Camí Vell de Torrent, 48
Alacuás, 46970
Spain
RE: The tariff classification of rollators and a walker from China
Dear Ms. Esteban:
In your letter dated April 21, 2022, you requested a tariff classification ruling.
KMINA PRO ROLLATOR – Black (Item K10009) and KMINA PRO ROLLATOR – Blue (Item K10010) are foldable, indoor rollators that differ only in color. They are made with aluminum tubes (frame), four wheels, height adjustable handles, a basket, a tray, and a brake system. They support a maximum user weight of 100 kg.
KMINA PRO ROLLATOR OUTDDOR (Item K10017) is designed for tall people with five height adjustments and equipped with four oversized wheels. It has an adjustable handle brake system, a folding system, and a lever to help raise the front wheels and easily negotiate curbs. Its seat also has a high height to facilitate rest and incorporates a solid backrest. The rollator supports a maximum load of 136 kg.
KMINA ROLLATOR WHEELCHAIR is available in black (Item K10047) and blue (K10055). It combines the features of an outdoor rollator and a wheelchair. It has a bi-directional padded backrest, a foldable footrest, four big wheels, a 15 kg basket, a seat and six height adjustments. Its braking system is operated by adjustable handle brakes, which allows the brake pressure to be adjusted to exert less force, and has a parking brake for added safety. The ROLLATOR WHEELCHAIR can be used as a rollator and converted into a wheelchair by adjusting the backrest and unfolding the footrest. It can carry a maximum load of 136 kg.
PEPE WALKER as indicated in the manual (Item P10003) is a foldable, height adjustable, indoor walker featuring an aluminum and steel structure. It has two back tips, two front wheels, padded handles, and a pressure brake system. It can support a maximum weight of 100 kg.
PEPE ROLLATOR (Item P10007) is a foldable, height adjustable, indoor rollator. It is equipped with four wheels, a folding seat back, a waterproof basket with 5 kg capacity, a cable brake system, and a parking brake.
The applicable subheading for the rollators and walker will be 9021.10.0090, HTSUS, which provides for “[o]rthopedic appliances, including crutches, surgical belts; splints and other fracture appliances …[o]rthopedic and fracture appliances, and parts and accessories thereof: [o]ther.” The general rate of duty will be free.
You state in your request that the products are specially designed for the use and benefit of the permanently or chronically, physically, or mentally handicapped persons. Customs and Border Protection has previously ruled that similar rollators and walkers are eligible for subheading 9817.00.9600, HTSUS, which covers articles and parts of articles specially designed or adapted for the use or benefit of the physically or mentally handicapped. See G88041 (April 5, 2001), N235453 (December 12, 2012), and N243278 (July 18, 2013). Based on the information supplied, a secondary classification will apply for these items in HTS 9817.00.96, HTSUS. As such, they would not be subject to Merchandise Processing Fee (MPF) per 19 C.F.R. § 24.23(c)(1)(i).
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 https://hts.usitc.gov/current.
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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division