The tariff classification of carrying bags and a banner for a wheelchair and/or walker from China or Mexico

N212804 April 25, 2012 CLA-2-42:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 4202.92.9026; 9021.10.0090; 9817.00.96 Kathleen LeRoy WalkerWonder P.O. Box 1835 Boulder, CO 80304 RE:      The tariff classification of carrying bags and a banner for a wheelchair and/or walker from China or Mexico Dear Ms. LeRoy: In your letter dated April 1, 2012, you requested a tariff classification ruling on behalf of BrightLife Company/WalkerWonder.  Style 500-208 is a carrying bag specially shaped and designed to be attached to a mobility walker.  It is constructed with an outer surface of 100% nylon textile material and is intended to provide storage, organization, protection and portability to personal effects during travel.  The carrying bag has an unlined storage compartment with no additional features and a zipper closure.  The front exterior has a zippered pocket with two overlapping slot pockets, and an open pocket across the width of the bag.  One side of the bag has a mesh pocket with an elastic drawstring closure.  The rear exterior has two hook and loop straps for mounting onto a mobility walker.  The bag measures approximately 10” (W) x 5” (H) x 2.75” (D). Style 600-101 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% nylon textile material and is intended to provide storage, organization, protection and portability to personal effects during travel.  The carrying bag has an unlined storage compartment with no additional features and a zipper closure.  The front exterior has a zippered pocket with four overlapping slot pockets across the width of the bag.  The sides of the bag have mesh pockets, one with an elastic drawstring closure.  The rear and front exteriors both have two hook and loop straps for mounting onto a wheelchair or walker.  The bag measures approximately 15” (W) x 9.5” (H) x 3” (D). The Style 101-780 (Walker Banner) is a banner with pocket to be attached to a mobility walker device and is constructed with a base surface of 100% nylon PVC backed textile material and a front surface of digitally printed 100% nylon material with two sewn vinyl pockets to be used as picture frames. It is designed to provide portability and organization of small personal effects during travel with the mobility walking device and to provide identification of the ownership of the mobility walker device with the use of photographs. The banner has two hook and loop straps for mounting on the front of the mobility walker device.   It has a small pocket on the backside approximately 5” (W) x 3” (H). The entire banner itself measures approximately 19.5” (W) x 6” (H). Crutches are included in the heading to HTSUS 9021 as orthopedic appliances, which heading has been applied to walkers, e.g., in New York Ruling Letter 869596, December 20, 1991. Although it is designed specifically for use as an accessory for walkers, the banner is not an integral or necessary part of its function. Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of a walker (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular walker (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1. We do not find any of the cited exclusions to apply to the Walker Banner unlike the carrying cases which, in themselves, are described by a specific provision for the purposes of HTSUS Add. US Rule of Interpretation 1-c.  The applicable subheading for both carrying cases will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for containers and cases, with outer surface of textile materials, other, other, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem. The applicable subheading for the Walker Banner will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), 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 9817.00.96, HTSUS, for the 600-101, intended for use with both walkers and 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. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for the 500-208 and 101-708, walkers have been ruled several times to be for those with a permanent or chronic disability, e.g., Headquarters Ruling Letter 556995, February 25, 1993. A  secondary classification will apply for the 500-208 and 600-101 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.                     A secondary classification will apply also for the 101-780 in 9817.00.96.  It 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 as well. The information above regarding the ITA-362P and quota, visa, or restricted merchandise requirements or countervailing or dumping duties also applies.        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 carrying bags, contact National Import Specialist V. Lazaro at (646) 733-3041. If you have any questions regarding the banner or the secondary classification for all three, contact National Import Specialist J. Sheridan at (646) 733-3012. Sincerely, Thomas J. Russo Director National Commodity Specialist Division