ft~j~?j_j.~)~21 DEpARTu.sMENTwAcush,NGToN.sTOMsOf THEsERvicD.c.TREASUE RY
18 FEB 1993
HQ 556977
CLA-2 CO:R:C:S 556977 RA CATEOGRY: Classification
District Director of Customs
Second and Chestnut St.
Philadelphia, Pennsylvania 19106
RE: Application for Further Review of Protest No. 1101-92-
100487~ eligibility under the .Nairobi Protocol for duty- "..
free'treatment as articles" ' for the handicapped; rolling
walkers
Dear Sir: ~
(ffice,,rollators"Thet(ab(ve'referencedclassify, under thecertainduty-freePr(testimP(rtedProvisc(ntestsr(llerion thewalkersfor articlesrefusal' kn(wn(ff(rY(urasthe ~~
handicapped in subheading 9817.00.96, Harmonized Tariff Schedule k~
of the United States (HTSUS). ~
FACTS:
The entry describes the merchandise involved as "rollators", which consist of rolling walkers with four wheels, a seat, and basket. It is claimed in the protest that these walkers are specially designed for the handicapped, but the protest was denied on the ground that they could be used by the elderly and others who do not suffer from a permanent physical impairment.
ISSUE:
Whether the rolling walkers are entitled to duty-free treatment under subheading 9817.00.96, HTSUS, as "articles specially designed for the use or benefit of" physically handicapped persons.
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LAW AND ANALYSIS:
The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUSA. These tariff provisions specifically state that "(a)rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons" are eligible for duty-free treatment.
U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUSA ("Note 4(a)"), states that, "the term 'blind or other physically or mentally handicapped p~rsons' includes any person'suffering from apermanent or chronic physical Or mental impairment ~hich 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." However, U.S. Note 4(b)(i) states that subheading 9817.00.96, HTSUS, does
n(thandicappedtreatmentc(verThe e~as"artic~esigibisartic~esquesti~nedi~ityf~r~fdesignedtheacutebyr~~~ingy~ur~rf~rtrans~fficethewa~kersientusebecause~rdisabi~ity~~f~rbenefitduty-freethese~f.devicesthe ~
~anis~ue~fentit~edimpairmentJunebewasused~8t~c~nsidered~is~99duty-freebytemp~rarythe2~ whiche~der~yintreatmentandHead~uartershe~d~rn~tthatinjchr~nicunderuredvari~usRu~pers~nssubheading~ringcanespermanent.Letterwh~seand98~7(HRL)crutchesphys.~0A.ica~simi~ar55696~53Jere ~
HTSUS. We stated in HRL 556532 that "[w]hile individuals with acute disabilities such as sprained ankles, etc., often utilize canes, it is our position that the canes and forearm crutches at issue are predominately used by permanently or chronically handicapped individuals." It was noted in that case that one of the canes was "very similar to a walker which is clearly associated as for the chronically handicapped."
Consistent with HRL 556532, we find that the rolling walkers in this case are entitled to duty-free treatment under subheading 9817.00.96, HTSUS. The fact that they might be utilized in some cases by persons with only a temporary impairment is not sufficient to preclude their classification as "articles specially designed or adapted for the use or benefit of the" handicapped. Furthermore, there appears to be no question that elderly persons who use walkers because they have difficulty walking unaided are much more likely to be suffering from a permanent or chronic physical impairment rather than an acute or transient disability.
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HOLDIN6:
Roller walkers, which are predominantly used by persons with permanent or chronic physical disabilities, are eligible for duty-free entry under subheading 9817.00.96, HTSUS. Therefore, the protest should be granted in full. A copy of this decision should be attached to the Form 19, Notice of Action, to be sent to the protestant.