CLA-2-66:OT:RR:NC:N4:425
Mr. Stephen Carroll
Fashionable INC
12399 S Belcher Rd Ste 160
Largo, FL 33773
RE: The tariff classification of a walking cane from Taiwan.
Dear Mr. Carroll:
In your letter dated December 9, 2025, you requested a tariff classification ruling.
You have submitted a sample of an item identified as a “Derby-style” Orthopedic Walking Cane, style
number 80516, which consists of an adjustable height aluminum cane with a curved acrylic Derby-style
handle, accented with a rhinestone collar at the handle join. The cane comes with a rubber tip. You describe
the the handle as distinct from standard "tourist" or "crook" handles; it features an ergonomically curved top
surface designed to distribute the user's weight directly over the vertical shaft of the cane.
The applicable subheading for the “Derby-style” Orthopedic Walking Cane, style number 80516, will be
6602.00.0000, Harmonized Tariff Schedule of the United States (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 “Derby-style” Orthopedic Walking Cane, style number 80516, 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. This cane is specially designed or adapted for the handicapped and is not precluded by Note 4(b) as
an article for individuals with acute or transient disabilities. Therefore, it is eligible for duty-free treatment
under subheading 9817.00.96, HTSUS.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Sandra Carlson at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division