CLA-2-42:OT:RR:NC:N4:441
Luz Rubio
Boondocks West LLC
41334 Pine Tree Cir
Temecula, CA 92591
RE: The tariff classification of a walker bag from China
Dear Ms. Rubio:
In your letter dated June 16, 2025, you requested a tariff classification ruling. You have submitted
photographs and descriptive literature for our review.
The article at issue, which you have referred to as a walker “basket,” is a bag specially designed for
attachment to mobility aids such as walkers and rollators, using adjustable hook-and-loop straps. It is
constructed primarily from durable polyester fabric with mesh paneling and includes rigid plastic components
for a flip-down tray and internal support. The bag includes multiple compartments: front and side mesh
pockets, an interior mesh pocket, dividers, and slots designed to hold personal items, as well as a
hook-and-loop and elastic strap to securely hold mobility tools such as reachers or canes.
In your ruling request, you suggest classification under subheading 9021.10.0090, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for other orthopedic or fracture appliances and parts
and accessories thereof. We disagree. The walker “basket” is an accessory bag. 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 bag is of a type specifically provided for in heading 4202 and will
be classified therein. As an alternative, you suggested subheading 8714.20.0000, HTSUS, which provides for
carriages for disabled persons, other. Please note, walkers are not provided for, nor are they akin to, the
wheelchairs classified in heading 8714. Moreover, the merchandise in question is not a wheelchair, it is an
accessory bag.
The applicable subheading for the walker 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. 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, i.e. 9903.01.25, 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, 9903.01.25, 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.
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 individuals with a permanent or chronic disability are eligible for
subheading 9817.00.96, HTSUS. Please see Headquarters Ruling Letter 556995, dated February 25, 1993 and
NY rulings G88041, dated April 5, 2001, N235453, dated December 12, 2012, and N243278, dated July 18,
2013. 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. As such, 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). See New York Ruling N347068, dated April 23, 2025.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 ruling, please contact
National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division