The tariff classification of rollators from China

N359252 March 9, 2026 CLA-2-90:OT:RR:NC:N3 135 CATEGORY: Classification TARIFF NO.: 9021.10.0090; 9817.00.96 Christine Lam Mateside Global US Inc. 231 S Pleasant Ave. Ontario, CA 91761 RE: The tariff classification of rollators from China Dear Ms. Lam: In your letter dated February 27, 2026, you requested a tariff classification ruling. Item # VOCIC Z12, Lightweight Foldable Rollator Walker, is a foldable rollator consisting of an aluminum alloy frame, a bionic double arc backrest (PE backrest), a seat, five-level adjustable armrests, a dual brake system (slow brake and parking brake), PVC wheels, and a fabric storage bag. It can be folded and carried with one pull. The maximum load capacity is 330 lb. Item # VOCIC Z35, PackGo Rollator, is an ultra-compact, lightweight, foldable rollator. It uses a six-way folding structure, making it small enough to fit into a backpack. The rollator consists of a magnesium alloy frame, a seat, a backrest, seven-level adjustable armrests, rear-wheel foot brakes, and rubber wheels. The maximum load capacity is 300 lb. The applicable subheading for both rollators will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Orthopedic or fracture appliances, and parts and accessories thereof: Other.” The general rate of duty will be free. You state that both rollators have been designed for dependent individuals who need assistance walking and do not want to lose their independence. In your submission, you requested consideration of a secondary classification under subheading 9817.00.96, HTSUS, which applies to articles and parts and accessories of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Customs and Border Protection has previously ruled that similar rollators and walkers are eligible for subheading 9817.00.96, HTSUS. See Headquarter ruling 561117 (November 16, 1998), NY rulings N235453 (December 12, 2012), and N325579 (May 5, 2022). Accordingly, a secondary classification will apply for these items under subheading 9817.00.96, HTSUS. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division