CLA-2-90:OT:RR:NC:4:405
Mr. Mike Miller
Cole International USA Incorporated
685 Peace Portal Drive
Blaine, WA 98230
RE: The tariff classification of Walk’n’Chair’s from China
Dear Mr. Miller:
In your letter dated June 19, 2013, on behalf of your client Brookefield Hunter Incorporated, you requested a tariff classification ruling.
Per your letter, the Walk’n’Chair is “a combination walker, wheelchair, and seat device. It has been carefully engineered to move easily over rugged terrains and under a variety of weather conditions. A key to the design are the patented handles which can be reversed to allow the big wheels or small wheels to be forward. This design…is what allows the user to traverse through rough or uneven terrain. The Walk’n’Chair can also be converted into a wheelchair by turning around the handles and/or seat, depending on the desired configuration.”
Per the attached flyer, it is “designed primarily as a walker.” That is consistent with its presentation in the flyer and with the statement that it is designed for “individuals who want to maintain an active lifestyle and require a little assistance to do so.”
Since they are primarily wheeled walkers with a seat, they are similar to Walker-Rollators that include a seat, as described in Harmonized System Explanatory Note I to 9021.
We agree that the applicable subheading for the Walk’n’Chair will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Orthopedic or fracture appliances, and parts and accessories thereof. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
Regarding your claim of duty free treatment under subheading 9817.00.96, HTSUS, for the Walk’n’Chair, Headquarters Ruling Letter 561117, dated November 16, 1998, held that it applied to those wheeled walkers, which likewise had both a walker with wheels so it could be pushed along and a seat on which to rest.
On that basis, we agree that a secondary classification will apply for the Walk’n’Chair in subheading 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or any dumping or countervailing duties.
Regarding the primary and secondary classification of the separately imported foot rests and baskets which are intended for use with the Walk’n’Chair, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
As you indicate in your request, the foot rests are “very similar to those found on a wheelchair.” The wire basket pictured in the flyer is also quite similar to baskets used with other apparatus.
If you believe that these items are both specifically designed for the Walk’n’Chair sold by the importer, provide copies of the specification sheet/engineering drawing provided by the importer (or its agent) to the manufacturer or other evidence.
If you believe that there are physical characteristics of these two items that would make their use highly unusual or fugitive other than for use with walker/rollators, explain what those features are for both.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
This ruling is being issued 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 this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division