The tariff classification of a Walker Rest Seat from China

N239032 March 22, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60191 RE: The tariff classification of a Walker Rest Seat from China Dear Ms. Moffatt: In your letter dated February 25, 2013, on behalf of your client Miles Kimball Company, you requested a tariff classification ruling. A sample of the walker rest seat was provided to this office and is being returned. Per your letter, you describe the walker rest seat as, “a wooden base, poly padded, vinyl covered, flip-down seat which has been specifically designed to attach to a standard adult medical walker… The walker rest seat dimensions are 24” x 8” x 3” and is designed to lie between the vertical supports on each side of the walker. The design of the cushion contains 1.25” wide support feet on either side of the length that would prevent the cushion from sliding off the walker while in use.” The sample has Velcro-like straps in two corners that would be quite appropriate for securing it to a walker. We agree that its unusual shape and features are consistent with its suitability for use with walkers. New York Ruling Letter N235453, dated December 12, 2012, held that adult walkers similar to the ones that these seats will be used with were classified in 9021.10.0090 Harmonized Tariff Schedule of the United States (HTSUS). Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) 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 those exclusions to apply here. The applicable subheading for the Walker Rest Seats will be 9021.10.0090, HTSUS, which provides for Orthopedic or fracture appliances and parts and accessories thereof. The rate of duty will be Free Regarding your claim of the applicability of the “Nairobi Protocol,” i.e., 9817.00.96, HTSUS, in this context, to these items, Headquarters Ruling Letter 556995 RAH, dated February 25, 1993, et al, held that walkers were described by 9817.00.96, HTSUS. Since they were specially designed for use in walkers, we agree that a secondary classification will apply for these items in HTSUS 9817.00.96, as parts which were specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind.) Note that the requirement that you 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. This merchandise 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 even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or any dumping or countervailing 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 regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012. Sincerely, Thomas J. Russo Director National Commodity Specialist Division