CLA-2-66:OT:RR:NC:4:434
Christopher Pesek
Peak Degrees
401 N. Caroll Ave.
Southlake, TX 76092
RE: The tariff classification of a mobility cane from China
Dear Mr. Pesek:
In your letter, dated May 5, 2025, you requested a tariff classification ruling. The ruling was requested on a
mobility cane. Note that the accessory light will be ruled on separately in ruling number N348920. Photos
and a detailed description were submitted for our review.
The product under consideration is the “Strong Arm Comfort Cane.” The Strong Arm Comfort Cane is an
ergonomic mobility cane that can be used with both right and left arms. It is made of aluminum tube, is
height adjustable, and supports up to 500lbs. The cane consists of two sections, the lower section consisting
of height-adjusting tubes and a molded rubber foot that allows the cane to be self-standing. The upper
section is made of aluminum and has a straight section, a handgrip and a “S” shaped forearm cradle. The
hand grip and forearm cradle are covered in EVA foam for added grip and comfort. The forearm support
cradle helps shift weight off the user’s wrist onto their forearm. At the lowest setting, the cane measures 28
inches from the hand grip to the bottom of the tip and 39 inches when set to the tallest setting.
In your letter, you suggest the Strong Arm Comfort Cane is a forearm crutch and classified in subheading
9021.10.0090, Harmonized Schedule of the United States (HTSUS), as other orthopedic appliances. We
disagree. Your cane is designed to shift the user’s weight by moving their weight from the wrist to the
forearm, not designed to provide significant weight bearing support, like crutches. The Explanatory Notes to
heading 9021, HTSUS, specifically exclude ordinary walking-sticks (canes), even if specially made for
disabled persons. Meanwhile, the Explanatory Notes to heading 6602, HTSUS, state that this heading
includes “…walking sticks specially designed for disabled persons and senior citizens…”
The applicable subheading for the Strong Arm Comfort Cane will be 6602.00.0000, HTSUS, which provides
for “Walking sticks, seat sticks, whips, riding crops and the like.” The column one, general rate of duty will
be 4 percent ad valorem.
You have also requested the status of this merchandise under subheading 9817.00.96, HTSUS, which
provides for “Articles specially designed or adapted for the use or benefit of the blind or other physically or
mentally handicapped persons…” Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the terms
of the subheading, “blind or other physically or mentally handicapped persons” to include “any person
suffering from a permanent or chronic physical or mental impairment.” This 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 oneself, performing manual tasks, walking, seeing, hearing, speaking,
breathing, learning, or working.” Furthermore, Chapter 98, Subchapter XVII, U.S. Note 4(b)(i) specifically
excludes “articles for acute or transient disability” from subheading 9817.00.96, HTSUS.
The canes are designed for an individual suffering from a condition that limits the major life activity of
walking. The primary question is whether the canes are articles for acute or transient disability, and therefore
precluded from treatment under 9817.00.96, HTSUS.
Headquarters ruling HQ 556532, dated 6/18/92, classified various canes. CBP determined that, even though
individuals with acute disabilities (such as sprained ankles, etc.) utilized the canes in some instances, the
canes were of the class or kind predominately used by permanently or chronically handicapped individuals.
The decision was supported and expanded upon in HQ 563142, dated 2/18/05.
Further, ruling HQ 563142 states, “Although some styles of canes are utilized as fashion accessories, the
canes at issue appear to be constructed in a manner which represents function over form.” The canes
qualified under the special provision.
The Strong Arm Comfort Cane appears to function in a manner similar to the canes in the cited rulings, and it
is most likely to be used by an individual with a chronic impairment to walking. The Strong Arm Comfort
Cane is an article specially designed or adapted for the handicapped and is not precluded by Note 4(b) as
articles for individuals with acute or transient disabilities. Therefore, it is eligible for duty-free treatment
under subheading 9817.00.96, HTSUS.
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/.
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, 9903.01.24, in addition to
subheadings 6602.00.0000, 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. At this time products from all 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, 9903.01.25, in addition to subheading
6602.00.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6602.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in
addition to subheading 6602.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading.
However, the additional duties imposed by subheadings 9903.01.24, 9903.01.25, or 9903.88.15 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.
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 Regulations (19 CFR 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 Charlene Miller at
[email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division