CLA-2-42:OT:RR:NC:N4:441
Aaron Nash
Mainfreight, Inc.
1500 Chase Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of a carrying bag for a walker or wheelchair from China or Taiwan
Dear Mr. Nash:
In your letter dated June 17, 2013, you requested a tariff classification ruling on behalf of your client, Juvo Products, LLC. You have submitted a sample, which we are returning to you.
Item UT202 is a carrying bag specially shaped and designed to be attached to a mobility walker or wheelchair. It is constructed with an outer surface of 100% polyester textile material and is intended to provide storage, organization, protection, and portability to personal effects. The carrying bag has a textile-lined interior with five mesh pockets on the interior wall. It has a top zipper closure and one metal ring at each end of the bag. The front exterior has a pocket across the width of the bag with a hook-and-loop closure and four open pockets. The rear exterior has a hook-and-loop strip and two straps with snap closures for mounting onto a mobility walker or wheelchair. The bag measures approximately 13.5” (W) x 12” (H) x 3.5” (D).
In your ruling request, you suggest classification of the case under 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), provides for orthopedic or fracture appliances and parts and accessories thereof. However, your sample is of a type specifically provided for in Heading 4202 and will be classified therein.
The applicable subheading for item UT202 will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for the UT 202, it has a sewn in textile label imprinted “Juvo.” Per its website, Juvo specializes exclusively in products for people with severe mobility handicaps. The cardboard, retail tag with the UPC indicates that it is a Juvo Universal Mobility Tote for use both on the front of walkers and on the back of wheelchairs. Although some wheelchairs are routinely used, e.g., in hospitals and airports, by those with an acute or transient disability, as that term is used in HTSUS Chapter 98, Subchapter 17, U.S. Note 4, we believe it would be very unusual for someone with an acute or transient disability to have purchased specialized items like these. Walkers have been ruled several times to be for those with a permanent or chronic disability, e.g., Headquarters Ruling Letter 556995, dated February 25, 1993.
A secondary classification will apply for the UT202 in 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), free of duty and user fees (if any). Note that the requirement that the importer 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. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
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/.
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 specifically regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division