The tariff classification of a walker cover from China or Taiwan

N339786 May 22, 2024 CLA-2-90:OT:RR:NC:N3 135 CATEGORY: Classification TARIFF NO.: 9021.10.0090; 9817.00.96 Mary Schuleri Jover LLC 134 E Third StreetMedia, PA 19063 RE:  The tariff classification of a walker cover from China or Taiwan Dear Ms. Schuleri: In your letter dated April 29, 2024, you requested a tariff classification ruling.  A sample was provided to this office.  It will be returned per your request. Jover Wrap walker cover (SKU # jow-pnk) is a one-piece, pink fabric cover that you state is made of 100% woven polyester.  It measures 16” (H) x 44” (W) when laid flat and is designed to be attached to a mobility walker using three hook-and-loop fasteners.  It includes four, unlined, open pockets, two sewn on the inside of the cover and another two on the outside.  The cover is specifically tailored to fit traditional metal folding walker models and provides individuality to the user’s walker and portability of small personal effects while the walker is in use.  You state the Jover Wrap walker cover is a shortened version of the original Jover walker cover described in NY ruling N330878, dated February 21, 2023.  The primary difference is in their dimensions: the original cover is longer and has coverings and fasteners about the legs of the walker, while the instant one mounts over the walker.  The Jover Wrap walker cover is imported and folded in a matching fabric carry-bag. The applicable subheading for the Jover Wrap walker cover packaged in the matching fabric carry-bag will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), 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 the Jover Wrap walker cover in subheading 9817.00.96 of the HTSUS under the Nairobi Protocol.  In NY ruling N212804, dated April 25, 2012, Customs determined that the walker banner designed specifically for use as an accessory for walkers qualified for duty-free treatment under subheading 9817.00.96, HTSUS.  The Jover walker cover is akin to the walker banner and specifically designed for the mobility walker.  Accordingly, a secondary classification will apply for the Jover Wrap walker cover in 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; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article: [o]the,” free of duty and the Merchandise Processing Fee (MPF). 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. Customs and Border Protection (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 fei.chen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division