CLA-2-90:RR:NC:MM:105 G88041
Mr. Estaban Zavala
Miles & Joffrey, Inc.
POB 3009
Calexico, CA 92231
RE: The tariff classification of walking aids and bath safety items from Mexico
Dear Mr. Zavala:
In your letter, dated March 9, 2001, for Sunrise Medical HHG Inc, you requested a tariff classification ruling.
You submitted a catalog and flyer depicting dozens of items.
Regarding the walkers, they are in five groups:
1. Rolling Walkers, with three or four wheels and a built in baskets.
2. Folding Walkers, with no or two wheels.
3. Specialty Walkers, with no wheels, but made to be extra wide or extra rigid.
4. Prescription Walkers, with two wheels and readily outfitted with optional attachments for special requirements.
5. Pediatric Walkers for children.
Noting HRL 557734 (April 18, 1994) and NYRL 804974 (December 15, 1994), Customs has previously ruled that several similar types of walkers have designs which demonstrate that they are not nearly equally suited for those with transient or acute disabilities (such as a broken leg), as opposed to those with permanent or chronic disabilities (such as an amputated leg). In accordance with U.S. Note 4 to HTS Chapter 98, Subchapter 17, only items for those with the latter are described by HTS 9817.00.96.
The applicable subheading for all the walker will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” orthopedic or fracture appliances, including crutches. The general rate of duty will be free.
Since you specifically asked about it, a secondary classification will apply for these items in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P.
We note that, since the country of origin is Mexico, a secondary classification in HTS 9817.00.96 will not affect either the duty or Merchandise Processing Fee collected (since both will remain zero). Therefore, if you do choose, none-the-less, to present ITA-362P’s at entry, they should be disregarded and not forwarded to the Department of Commerce by the port.
Regarding the other items in the catalog and flyer, we are returning your request for a classification ruling, and any related samples, exhibits, etc., because we need additional information in order to issue a ruling. Please submit the additional information indicated below:
Please limit your ruling request to a maximum of 5 items of the same class or kind.
For each item, state the evidence, if any, that would support a determination that it is not nearly equally suited for those with transient or acute disabilities, as opposed to those with permanent or chronic disabilities.
Include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you regarding the resubmitted items and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.
This ruling is being issued, as to the walkers, under the provisions of Part 177 of the Customs 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 the walkers are imported. If you have any questions regarding this letter, contact National Import Specialist James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division