The tariff classification of Wheeled Walkers from Canada

NY 878028 October 1, 1992 CLA-2-90:S:N:N1:119 878028 CATEGORY: Classification TARIFF NO.: 9021.19.8000; 9817.00.9600; 9905.90.09 Mr. Greg McFarland Pegasus Products Incorporated R.R. #1 Carroll, Manitoba, Canada R0K 0K0 RE: The tariff classification of Wheeled Walkers from Canada Dear Mr. McFarland: In your letter dated September 8, 1992, you requested a tariff classification ruling. The articles to be imported are lightweight aluminum walkers with eight wheels, hand brakes and seating capability. These walkers are used mostly for support in standing and walking. The applicable subheading for the wheeled walkers will be 9021.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other orthopedic appliances. The rate of duty will be 5.8 percent. Goods classifiable under subheading 9021.19.8000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under an accelerated schedule of duty elimination (9905.90.09) of the United States-Canada Free Trade Agreement (FTA) upon compliance with applicable regulations. Wheeled 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 9817.00.9600, HTS. All applicable entry requirements must be met including the filing of form ITA-362P. 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