CLA-2 OT:RR:CTF:TCM H280343 APP
Mr. Troy Charney
Wheelchair Plus Mobility Solutions
770 Industrial Park Road
Evans, GA 30909-3697
RE: Revocation of NY N246495 and NY N182928; Tariff classification of non-motorized knee scooters designed to provide stable mobility to patients recovering from leg injuries.
Dear Mr. Charney:
This is to inform you that U.S. Customs and Border Protection (CBP) has reconsidered New York Ruling Letters (NY) N246495, dated Oct.18, 2013, and NY N182928, dated Sept. 26, 2011, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of non-motorized knee scooters designed to provide stable mobility to patients recovering from leg injuries. In NY N246495, CBP classified the knee scooter under subheading 8716.80.50, HTSUS, which provides for: “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other.” CBP reached the same conclusion regarding the classification of substantially similar merchandise in NY N182928. We have determined that both rulings are in error with respect to the classification of the non-motorized knee scooters. Therefore, for the reasons set forth below we hereby revoke NY N246495 and NY N182928.
Pursuant to section 625(c)(l), Tariff Act of 1930 (19 U.S.C. 1625 (c)(l)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 51, No. 10, on March 8, 2017, proposing to revoke NY N246495 and NY N182928, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to this notice.
FACTS:
The merchandise at issue in NY N246495 is described as “a non-motorized knee scooter which serves to provide greater mobility to people with leg injuries. It includes a steel frame, polyurethane knee cushion, four wheels, handlebar, hand break and front basket.”
The merchandise at issue in NY N182928 is described as a knee scooter that “will assist people who may have broken bones or strains below the knee. It will allow people greater mobility in their homes, in malls and in stores. The weight capacity of the Knee Scooter is approximately 300 pounds. It contains (4) Polyurethane (PU) wheel frames and PU tires. The frame and attached front basket are made of steel. The seat is filled with water-blown PU and covered in leather. The front handlebars have an operator-activated cable braking system.”
ISSUE:
Whether the subject knee scooters are classifiable as an orthopedic appliance under heading 9021, HTSUS, or a vehicle of heading 8716, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration in this case are as follows:
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof:
8716.80 Other vehicles:
8716.80.50 Other:
* * *
9021 Orthopedic 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:
9021.10.00 Orthopedic or fracture appliances, and parts and accessories thereof.
Note 2(g) to Section XVII, HTSUS, excludes, “Articles of chapter 90.”
Note 6 to Chapter 90, HTSUS provides, in pertinent part, as follows:
For the purposes of heading 9021, the expression “orthopedic appliances” means appliances for:
Preventing or correcting bodily deformities; or
Supporting or holding parts of the body following an illness, operation or injury . . .
In interpreting the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to heading 8716, HTSUS state, in pertinent part, the following:
This heading does not cover:
(a) Walking aids known as “walker-rollators”, which generally consist of a tubular metal frame on three or four wheels (some or all of which may swivel), handles and hand-brakes (heading 90.21).
(b) Small wheeled containers (e.g., wheeled baskets) of basketwork, metal, etc., not incorporating a chassis, of a kind used in shops (classification according to their constituent material).
The ENs to heading 9021, HTSUS state, in pertinent part, that:
Orthopaedic appliances are defined in Note 6 to this Chapter. These are appliances for:
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury.
They include:
Appliances for hip diseases (coxalgia, etc.).
Humerus splints (to enable use of an arm after resection), (extension splints) . . . .
(8) Orthopaedic foot appliances (talipes appliances, leg braces, with or without spring support for the foot, surgical boots, etc.) . . . .
This group also includes crutches and crutch-sticks (it should, however, be noted that ordinary walking-sticks, even if specially made for disabled persons, are excluded (heading 66.02).)
This group further includes walking aids known as “walker-rollators”, which provide support for the users as they push them. They generally consist of a tubular metal frame on three or four wheels (some or all of which may swivel), handles and hand-brakes. “Walker-rollators” can be adjustable in height and can be equipped with a seat between the handles and with a wire basket for carrying personal items. The seat allows the user to take short rest breaks whenever necessary.
In the instant case, if the non-motorized knee scooters are prima facie classifiable under heading 9021, HTSUS, taking into account the heading text and Note 6 to Chapter 90, HTSUS, which cover orthopedic appliances for supporting or holding parts of the body following an illness, operation, or injury, then they cannot be classified under heading 8716, HTSUS by virtue of Note 2(g) to Section XVII, HTSUS, which excludes, “Articles of chapter 90.” In NY N243278, dated July 18, 2013, a wheeled walker with a seat similar to a walker-rollator designed for “individuals who want to maintain an active lifestyle and require a little assistance to do so” was classified in heading 9021, HTSUS. In NY N235453, dated Dec. 12, 2012, two walkers and two rollators were classified as orthopedic appliances in heading 9021, HTSUS. In NY 816012, dated Nov. 2, 1995, a wheeled walker with a folding seat to allow the user to sit and rest was classified in heading 9021, HTSUS.
Like the merchandise subject to NY N243278, NY N235453 and NY 816012, the subject knee scooters are walking aids, which are designed or configured to support the weight of the user to enable greater mobility to people with leg injuries. The knee scooters are also similar to the “walker-rollators” described in the ENs. The knee scooter in NY N246495 consists of a steel frame, polyurethane knee cushion, four wheels, handlebar, hand break, and front basket. The knee scooter in NY N182928 contains four PU wheel frames and PU tires; an operator-activated cable braking system; a steel frame and a front basket; and a leather seat filled with water-blown PU. Given their design, the subject non-motorized knee scooters provide support to users as they push them, which meets the terms of Note 6 to Chapter 90, HTSUS, as orthopedic appliances designed to support parts of the body following an injury. The non-motorized knee scooters are not designed for transportation, which is a characteristic of “other vehicles” of heading 8716, HTSUS, inasmuch as the subject merchandise is not designed to be ridden by the user. Rather, the subject knee scooters serve as alternative to crutches or the aforementioned “walker-rollators.”
Based on the foregoing, we find that the subject non-motorized knee scooters meet the terms of heading 9021, HTSUS, as orthopedic appliances and are specifically provided for in subheading 9021.10.00, HTSUS, which provides for “Orthopedic appliances, including crutches, surgical belts and trusses; . . . parts and accessories thereof: Orthopedic or fracture appliances, and parts and accessories thereof.” Accordingly, they are excluded from classification under heading 8716, HTSUS, by virtue of Note 2(g) to Section XVII, HTSUS.
HOLDING:
By application of GRI 1 (Note 6 to Chapter 90), the subject non-motorized knee scooters are provided for in heading 9021, HTSUS, which provides for “Orthopedic 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.” The non-motorized knee scooters are specifically provided for in subheading 9021.10.00, HTSUS, which provides for “Orthopedic 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: Orthopedic or fracture appliances, and parts and accessories thereof.” The column one, general rate of duty is free.
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 www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N246495, dated Oct. 18, 2013, and NY N182928, dated Sept. 26, 2011, are hereby REVOKED.
In accordance with 19 U.S.C. § 1625(c), these rulings will become effective 60 days after their publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division
Cc: John C. Carroll
John M. Brining Co., Inc.
202 Congress Street
Mobile, AL 36603