CLA-2-90:S:N:N3:119 804974
Mr. Julian Liu, General Manager
Evolution Medical Products
112B 81 Golden Drive
Coquitlam, BC
Canada V3K 6R2
RE: The tariff classification of wheeled walkers from Canada and
Taiwan
Dear Mr. Liu:
In your recent letter, which we received December 8, 1994, you requested
a tariff classification ruling.
The walkers to be imported have four wheels, hand brakes and a wire
basket. They may have other attached accessories such as a padded seat.
These walkers are used by disabled people to help them walk or remain
erect. Descriptive literature was submitted.
The applicable subheading for the wheeled walkers will be 9021.19.8500,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other orthopedic appliances. The rate of duty will be 5.8 percent.
Walkers are generally used by individuals with a chronic ailment that
substantially limits their ability to walk or stand unaided. Therefore we
believe the wheeled walkers under consideration are eligible for a free
rate of duty as articles specially designed or adapted for the use or
benefit of physically or mentally handicapped persons in subheading
9817.00.96, HTS.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have
been filed without a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport