The tariff classification of crutches from Spain.

N330396 February 10, 2023 CLA-2-90:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9021.10.0090; 9817.00.96 Blanca Esteban Improving Mobility Development, SL Carrer De La Coma, 19 Valencia, 46160Spain RE: The tariff classification of crutches from Spain. Dear Ms. Esteban: In your letter dated January 20, 2023, you requested a tariff classification ruling. The three categories of crutches identified in your letter are “forearm crutches,” “elbow crutches,” and “axillary crutches.”  The “forearm crutches” you identified are actually forearm support crutches due to a horizontal support on the forearm.  The “elbow crutches” are also known as forearm crutches having a forearm cuff.  Within this category, there are extensible crutches and folding crutches.  The axillary crutches are also called underarm crutches or armpit crutches.   Item numbers K10001 and K10002 (KMINA PRO Crutches) are right and left aluminum forearm support crutches.  Each crutch has a padded forearm support with a fastening strap, an adjustable handle, a shank, and a wide rubber tip.  Both have 17 height adjustments to suit the user. Item numbers K10003 (KMINA Comfort Plus Crutch, black), K10004 (KMINA Comfort Plus Crutch, gray), K10005 (KMINA Comfort Crutch, black), K10006 (KMINA Comfort Crutch, gray), and K10007 (KMINA Comfort Basic Crutch) are extensible aluminum elbow crutches.  Each has an elbow support, a reflective handle, a shank, and a rubber tip.  Item numbers K10003, K10004, and K10007 also have handle covers.  All have 11 height adjustments to suit the user. Item numbers P10001 (PEPE Crutches, black) and P10002 (PEPE Crutches, blue) are extensible elbow crutches.  Each has an aluminum frame, a polypropylene handle and elbow pad, and a PVC tip with a self-draining system.  Both are height adjustable. Item number P10014 (PEPE Kids Crutches, pair) is a pair of extensible aluminum elbow crutches designed for children.  The handle and elbow pad are made of plastic and the tips are made of rubber.  The handle also contains a front reflector.  Each part, including the height adjustment clips, is of a different color, which makes them more eye-catching for the children. Item numbers K10008 (KMINA Fiber Carbon Crutch) and K10057 (KMINA Fiber Carbon Crutches, pair) are foldable, height adjustable elbow crutches that have a folding system based on an elastic band allowing for quick assembly.  Each crutch is made of black carbon fiber.  Its handle has reflectors made of fiberglass-reinforced plastic and its tip is made of rubber.   Item numbers P10006 (PEPE Folding Crutch) and P10013 (PEPE Folding Crutches, pair) are foldable, height adjustable elbow crutches with an easy folding system utilizing an elastic band.  They are made of aluminum, have a plastic and rubber handle with a small front reflector, and a rubber tip. Item numbers P10015 (PEPE Folding Crutch Flowers, blue) and P10016 (PEPE Folding Crutches Flowers, blue, pair) have the same characteristics as the PEPE Folding Crutches (P10006 and and P10013) with the only difference being the former is colorful, has a floral print, and is more eye-catching. Item numbers K10051 (KMINA Armpit Crutches, pair, size M) and K10052 (KMINA Armpit Crutches, pair, size L) are height adjustable underarm crutches supplied in pairs.  They consist of aluminum frames, underarm covers, handles, handle covers, and rubber tips. Item numbers P10009 (PEPE Armpit Crutches, pair, size S), P10010 (PEPE Armpit Crutches, pair, size M), and P10011 (PEPE Armpit Crutches, pair, size L) are height adjustable underarm crutches supplied in pairs in different sizes.  They are made of aluminum and have non-slip tips.   The applicable subheading for the above crutches will be 9021.10.0090, Harmonized Tariff Schedule of the United States (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 rate of duty will be free. You have also requested duty free treatment for these crutches under subheading 9817.00.96, HTSUS, which provides for “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons….”  Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the terms of the subheading, “blind or other physically or mentally handicapped persons” to include “any person suffering from a permanent or chronic physical or mental impairment.”  This includes any person suffering from a permanent or chronic physical or mental impairment “which substantially limits one or more major life activities, such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.”  Furthermore, Chapter 98, Subchapter XVII, U.S. Note 4(b)(i) specifically excludes “articles for acute or transient disability” from subheading 9817.00.96, HTSUS. In Headquarters Ruling Letter ("HRL") 556532 dated June 18, 1992, U.S. Customs and Border Protection ("CBP") considered traditional white and red folding canes for the blind or visually impaired, standard wood and lucite walking canes, heavy-duty aluminum adjustable walking canes, tripod and quad canes, a pick-up cane with reacher, forearm crutches, and standard wood and aluminum underarm crutches.  CBP determined that the forearm crutches were of the class or kind predominately used by permanently or chronically handicapped individuals.  Therefore, the forearm crutches were eligible to receive duty-free treatment under subheading 9817.00.96, HTSUS.  On the other hand, while the underarm crutches may be used by individuals with chronic or permanent disabilities, they are predominantly used by individuals with acute or transient disabilities.  As such, the underarm crutches were precluded from receiving duty-free treatment under subheading 9817.00.96, HTSUS. On that basis, only the instant forearm support crutches and elbow crutches are eligible for duty-free treatment under subheading 9817.00.96, HTSUS.  They would not be subject to Merchandise Processing Fee (MPF) per 19 C.F.R. § 24.23(c)(1)(i).  The axillary crutches are not eligible for duty-free treatment under subheading 9817.00.96, HTSUS. 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/current 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 fei.chen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division