The tariff classification of a walker organizer from China

N200823 February 14, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 9817.00.96 Terry Pilant Jacobson Global Logistics, Inc. 1930 Sixth Avenue South, Suite 401 Seattle, WA 98134 RE: The tariff classification of a walker organizer from China Dear Mr. Pilant: In your letter dated January 12, 2012, you requested a tariff classification ruling on behalf of your client, Classic Accessories. Your sample will be returned to you. The sample you refer to as the “Deluxe Walker Organizer” is a carrying bag specially shaped and designed to be attached to a walker. It is constructed with an outer surface of 100% polyester textile material and is intended to provide storage, organization, protection and portability to personal effects during travel. The carrying bag has two storage compartments that are separated by a two inch band of textile material which allows the bag to hang over a metal bar of the walker. The main compartment has a textile-lined storage area with no additional features, a zipper closure and two open pockets on the exterior. The second compartment also has a textile-lined storage area with no additional features, a zipper closure, and a zippered pocket on the exterior with an overlapping clear vinyl pocket. Sewn to the band that separates both compartments is a padded carrying handle. At each side of the bag there are two hook-and-loop adjustable straps and two webbed loops that fasten to the walker. The bag measures approximately 12” (W) x 19.5” (W) x 5” (D). The applicable subheading for the carry bag will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of textile materials, other, other, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, your item is similar in function to the article that was the subject of New York Ruling L88438, dated November 18, 2005. On that basis a secondary classification will apply for this item 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, please contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling in general, please contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division