CLA-2-90:OT:RR:NC:N3: 135
Philipp Seibel
Helavo Corporation
444 Brickell Ave, Suite 700 Miami, WA 33131
RE: The tariff classification of a rollator from China
Dear Mr. Seibel:
In your letter dated August 21, 2024, you requested a tariff classification ruling.
The Helavo Foldable Rollator with Seat is an indoor and outdoor foldable rolling walker (total weight 18.3 lbs) for seniors and adults. It is made with a lightweight aluminum frame, four wheels, a braking system, and two height adjustable handles (31.1 - 37.4). It features two cane holders, ergonomic molded handles, step aids, a wide seat, a backrest, and a multifunctional bag. It has a total load capacity of 300 lbs.
The item under consideration has been identified as a rollator, a wheeled walker designed to assist persons who have difficulty in walking by providing support for the person pushing it as he/she walks. In your request you state that subheading 8713.10.00, Harmonized Tariff Schedule of the United States (HTSUS), was suggested by the Chinese Customs Authority as being the correct Harmonized Tariff number to use. This office disagrees.
Heading 8713, HTSUS, provides for [c]arriages for disabled persons, whether or not motorized or otherwise mechanically propelled. First, it must be established that there is no official CBP definition of carriage provided for in either the HTSUS nor in the Explanatory Notes. However, it is a well-established tenet of customs law that tariff terms are construed in accordance with their common and commercial meanings, and that the common meaning of a tariff term is a question of law. (Toyota Motor Sales, U.S.A., Inc. v. United States, 7 Ct. Int'l Trade 178, 182, 585 F.Supp 649 [1984], aff'd 753 F.2d 1061 [Fed.Cir. 1985]). Thus, it is proper for Customs to turn to lexicographic sources to determine the meanings of the terms at issue. Once having determined the meaning of the terms, in deciding if the subject articles are within the eo nomine classification of the HTS, Customs may consider the use of the merchandise. (United States v. Quon Quon Co., 46 CCPA 70, 73, C.A.D. 699 [1959]). Customs interprets the use of the merchandise to include the manner in which it is used as well as the reason for which it is used.
The Oxford English Online Dictionary defines a carriage as a: A vehicle, animal, etc., used as a means of conveying or transporting something from one place to another. In later use usually with modifying word indicating the type of carriage, esp. in wheel carriage. The item in the instant shipment is not a carriage or a vehicle akin to a carriage, it is a wheeled support walker and therefore excluded from classification in 8713.
In addition, Customs and Border Protection ("CBP") notes that the Harmonized System Committee (HSC) of the World Customs Organization (WCO) has also examined the tariff classification of a rollator similar to the instant product and concluded that the rollator is classified under subheading 9021.10, HS. See Annex G/3 to Doc. NC1500E1b (HSC/44/Oct. 2009). As stated in T.D. 89-90, CBP accords HSC opinions the same weight as that of Explanatory Notes, i.e., while neither legally dispositive or binding, classification decisions of the HSC are generally indicative of the proper interpretation of HS headings.
The applicable subheading for the Helavo Foldable Rollator with Seat will be 9021.10.0090, HTSUS, which provides for [o]rthopedic appliances, including crutches, surgical belts; splints and other fracture appliances [o]rthopedic and fracture appliances, and parts and accessories thereof: [o]ther. The general 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division