The tariff classification of a treadmill from China

N197730 January 17, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030, 9817.00.96 Ms. Evelyn Appel-Schaefer Global Trading Resources, Inc. 5933 N.E. 80th Avenue Portland, OR 97218 RE: The tariff classification of a treadmill from China Dear Ms. Appel-Schaefer: In your letter dated December 13, 2011, you requested a tariff classification ruling on behalf of Wheelers’ Paramill, LLC. Photographs and information, including a draft user manual for the Wheelers’ Paramill wheelchair treadmill, were received with your inquiry. The item is designed and marketed for use exclusively for wheelchair-bound individuals for exercising their arms and upper body. A special locking mechanism secures the wheelchair in place prior to starting the exercise routine. The platform on which the wheelchair sits, unlike a traditional treadmill, has no moving belt or platform. Instead, the wheelchair’s wheels sit on top of a 4” roller. While the treadmill is not motorized, a computerized control panel allows the user to adjust the resistance of the roller as well as see the time, speed, distance, lap and RPM displayed. The applicable subheading for the wheelchair treadmill will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other." The rate of duty will be 4.6% ad valorem. In your request, you requested a secondary classification under 9817.00.96, HTSUS, which provides for duty-free treatment on articles for the handicapped. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, we agree that they are specially designed for the use of those in a wheelchair, which implies that the user has a physical impairment that substantially limits the major life activity of walking per HTSUS Chapter 98, Subchapter 17, U.S. Note 4-a. Although it would be useful to someone with a temporary or acute mobility disability, we believe that someone seeking out and using a special device for exercising the upper body, specifically the muscles used in propelling a wheelchair, would be far more likely permanently wheelchair bound. Thus, they are not excluded by HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b-i. On that basis a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also 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/. 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 specifically regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division