CLA-2-90:OT:RR:NC:N3:135
Christine Iam
Mateside Global US Inc.
231 S Pleasant Ave
Ontario, CA 91761
RE: The tariff classification of rollators from China
Dear Ms. Iam:
In your letter dated July 18, 2025, you requested a tariff classification ruling.
Item # Z59, 2 in 1 Walker Wheelchair Combo, combines the features of a rollator and a wheelchair. It
consists of an aluminum alloy frame, a widened backrest, a foam seat, adjustable armrests, a brake system,
foot rests, 10-inch airless PU tires, a detachable storage bag, plastic connectors, and a one-pull folding
mechanism. The maximum load capacity is 400 pounds.
Item # Z32 is an indoor foldable rollator consisting of an aluminum alloy frame, adjustable height
handlebars, PU anti-slip soft tires, a brake system, a plastic tray, plastic connectors, and a storage bag. It
features a 22-inch width that allows easy passage through narrow doorways and a curved double-tube
structure to prevent shaking. The maximum load capacity is 243 pounds.
Item # Z57 is an indoor rollator consisting of an aluminum alloy frame, a high-density sponge backrest, a
waterproof seat cushion, adjustable armrests to optimize walking posture, a brake system, 12-inch front
air-free rubber wheels, 10-inch rear air-free rubber wheels, plastic connectors, and a storage bag. The
maximum load capacity is 300 pounds.
Item # Z63 is an indoor rollator consisting of an iron-aluminum composite frame, a seat cushion, a
wrap-around backrest, a brake system, TPR wheels, a reflective storage bag, adjustable armrests, and plastic
connectors. It has three levels of damping adjustment to deal with the risks of walking on slopes. The
maximum load capacity is 300 pounds.
Item # Z73 is an electric foldable rollator consisting of an aluminum alloy frame, a motor drive that supports
dual modes of resistance and assistance to meet the needs of walking on different terrains, adjustable
armrests, a brake system, wheels, a lithium battery, a storage bag, a seat, and plastic connectors. The
maximum load capacity is 300 pounds.
The applicable subheading for all styles will be 9021.10.0090, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “[o]rthopedic appliances, including crutches, surgical belts and trusses;
splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are
worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories
thereof: [o]rthopedic or fracture appliances, and parts and accessories thereof: [o]ther. 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. 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
9021.10.0090, HTSUS, listed above.
However, the additional duties imposed by subheadings 9903.01.24 and 9903.01.25 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.
You state that these products have been designed for dependent individuals who need assistance walking and
do not want to lose their independence. In your submission, you requested consideration of a secondary
classification under subheading 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. Customs and Border Protection has previously ruled that similar rollators and walkers
are eligible for subheading 9817.00.96, HTSUS. See Headquarter ruling 561117 (November 16, 1998), NY
rulings N235453 (December 12, 2012), and N325579 (May 5, 2022). Accordingly, a secondary classification
will apply for these items in HTS 9817.00.96, HTSUS.
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 Fei Chen at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division