CLA-2-90:OT:RR:NC:N3 135
Christopher Pesek
Peak Degrees, LLC
401 N. Carroll Avenue Suite 170
Southlake, TX 76092
RE: The tariff classification of a walker tray and a walker accessory bag from China
Dear Mr. Pesek:
In your letter dated March 24, 2025, you requested a tariff classification ruling on a universal walker tray and
walker accessory bag.
The products under consideration are a universal walker tray and a walker accessory bag that are specifically
designed to be used with a standard mobility walker. The walker tray is made of polycarbonate plastic and
measures 23 inches x 16 inches x 1 inch (Width x Depth x Thickness). The product comes in three
transparent tinted color options: blue, purple, and black. The walker tray has one long slot on each of the left
and right sides, one recessed cup holder located at the front right side, and three mounting slots in one of the
long edges of the tray. The long slots running along its short edges allow the walker’s handles to pass through
the slots, which allows the tray to settle onto the frame and mount to the walker. The walker tray is held in
place by gravity and a wedging action. The slot’s size and angles are precisely engineered to allow for a
proper fit for a wide range of walkers that differ slightly in their physical dimensions.
The walker accessory bag is made of polyester and nylon textile materials. It is specially shaped and designed
to be attached to a mobility walker. The article is designed to provide storage, organization, protection, and
portability to personal effects during travel. The accessory bag features three mounting straps on the top, one
mounting strap on the bottom left, one mounting strap on the bottom right, and five pockets. It measures
approximately 28 inches x 11 inches (Width x Length) when fully opened. The article measures 17.75 inches
x 8 inches (Width x Length) when mounted.
In your ruling request, you suggest classification of the walker tray and walker accessory bag under
subheading 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), provides for other
orthopedic or fracture appliances and parts and accessories thereof. While we agree with the classification of
the walker tray, we disagree that the walker accessory bag is classified under the subheading. Additional U.S.
rules of Interpretation Note 1(c) states a provision for parts of an article covers products solely or principally
used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a
specific provision for such part or accessory. The walker accessory bag is of a type specifically provided in
heading 4202 and will be classified therein.
Universal Walker Tray Classification:
The applicable subheading for the universal walker tray will be 9021.10.0090, HTSUS, which provides for
orthopedic and fracture appliances, and parts and accessories thereof, other. The general rate of duty will be
free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9021.10.0090, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 9021.10.0090, HTSUS, listed above.
However, the additional duties imposed by subheadings 9903.01.24 or 9903.01.63 shall not apply to goods
for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to
applicable regulations of U.S. Customs and Border Protection (“CBP”), and whenever CBP agrees that entry
under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings
9802.00.40, 9802.00.50, and 9802.00.60.
Walker Accessory Bag Classification:
The applicable subheading for the walker accessory bag will be 4202.92.9100, HTSUS, which provides for
other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with
outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail
with their contents). The general rate of duty will be 17.6 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 4202.92.9100, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 4202.92.9100, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03,
in addition to subheading 4202.92.9100, HTSUS, listed above.
However, the additional duties imposed by subheadings 9903.01.24, 9903.01.63, or 9903.88.03 shall not
apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule
pursuant to applicable regulations of U.S. Customs and Border Protection (“CBP”), and whenever CBP
agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80;
and subheadings 9802.00.40, 9802.00.50, and 9802.00.60.
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 at https://hts.usitc.gov/.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
which applies to articles and parts and accessories of articles specifically designed or adapted for the use or
benefit of the permanently or chronically physically or mentally handicapped.
Subheading 9817.00.96, HTSUS, covers: “[a]rticles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons; parts and accessories (except parts and
accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles: [o]ther.” The term “blind or other physically or mentally handicapped persons” includes
“any person suffering from a permanent or chronic physical or mental impairment which substantially limits
one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.
Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles,
dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic
articles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS.
In Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308
(Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that “specially” means “to an extent
greater than in other cases or towards others” and “designed” means something that is “done, performed, or
made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” We
must first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then,
whether “those persons [are] physically handicapped [].” Sigvaris, 899 F.3d at 1314.
The Court of Appeals for the Federal Circuit CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be
“specially designed,” the merchandise “must be intended for the use or benefit of a specific class of persons
to an extent greater than for the use or benefit of others” and adopted the five factors used by U.S. Customs
and Border Protection (CBP):
(1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by
properties of the design, form, and the corresponding use specific to this unique design, from articles
useful to non-handicapped persons); (2) whether any characteristics are present that create a
substantial probability of use by the chronically handicapped so that the article is easily
distinguishable from articles useful to the general public and any use thereof by the general public is
so improbable that it would be fugitive; (3) whether articles are imported by manufacturers or
distributors recognized or proven to be involved in this class or kind of articles for the handicapped;
(4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5)
whether the condition of the articles at the time of importation indicates that these articles are for the
handicapped.
CBP has previously ruled that walkers for those with a permanent or chronic disability are eligible for
subheading 9817.00.96, HTSUS. See Headquarters Ruling Letter 556995, dated February 25, 1993, NY
rulings G88041, dated April 5, 2001, N235453, dated December 12, 2012), and N243278, dated July 18,
2013. The universal walker tray is specifically designed to be used with a standard mobility walker and has
no other use. In NY ruling N241874 (June 10, 2013), CBP determined that a universal walker tray
specifically designed to fit over the handles of a standard mobility walker qualified for duty-free treatment
under subheading 9817.00.96, HTSUS. Accordingly, we find that the instant universal walker tray is also
classifiable under subheading 9817.00.96, HTSUS.
Regarding your claim of duty-free treatment under 9817.00.96, HTSUS, for the walker accessory bag, it is
specially shaped and designed to be attached to a walker. A secondary classification will also apply for the
walker accessory bag 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).
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 walker tray, please
contact National Import Specialist Fei Chen at [email protected]. Questions concerning walker
accessory bag should be addressed to National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division