B83927 B8 Ruling Active

The tariff classification of Walkers from Taiwan

Issued April 25, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.00.96, 9021.19.8500

Headings: 9021, 9817

Product description

The tariff classification of Walkers from Taiwan

CBP rationale

The applicable subheading for the walkers will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof.

Full text

NY B83927 April 25, 1997 CLA-2-90:RR:NC:1:119 B83927 CATEGORY: Classification TARIFF NO.: 9021.19.8500; 9817.00.96 Ms. Carol Ann Hoepner Essential Medical Supply, Inc. 6937-A Stapoint Court Winter Park, FL 32792-6694 RE: The tariff classification of Walkers from Taiwan Dear Ms. Hoepner: In your letter dated March 28, 1997 you requested a tariff classification ruling. The articles to be imported are standard walkers with rubber tips and wheeled walkers which may have various attachments such as seats, trays and baskets. The applicable subheading for the walkers will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof... other. The rate of duty will be 2.3 percent. Walkers are generally used by individuals with a chronic ailment that substantially limits their ability to walk or stand unaided. They are therefore eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P. 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 Jacques Preston at 212-466-5488. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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