The tariff classification of canes from China

N003278 December 28, 2006 CLA-2-66:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6602.00.0000, 9817.00.96 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of canes from China Dear Mr. Morse: In your letter dated November 10, 2006, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted samples are two canes. Item #562100 (UPC # 0-41250-50719-2) is an adjustable steel cane with a rubber foot cap and a soft grip handle. It is approximately 30” in length. Item #5610SI (UPC #0-41250-50729-1) is a quad footed steel cane with a soft grip handle. It is approximately 29” high. The applicable subheading for the canes will be 6602.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for walking sticks, seat-sticks, whips, riding crops, and the like. The rate of duty will be 4% ad valorem. Regarding your question concerning subheading 9817.00.96, HTSUS, Headquarters Ruling Letter 556532 SER, dated June 18, 1992, ruled that similar canes, including quad canes, are described by subheading 9817.00.96. On that basis a secondary classification will apply for this item in subheading 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met, including the filing of the U.S. Department of Commerce form ITA-362P with the Customs port of entry. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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/. The samples will be returned as requested. 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 classification of these items in subheading 9817.00.96, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division