N246495 N2 Ruling REVOKED

The tariff classification of a non-motorized knee scooter from China

Issued October 18, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8716.80.5090

Headings: 8716

Product description

The merchandise under consideration is described as a “Knee Walker.” It is a non-motorized knee scooter which serves to provide greater mobility to people with leg injuries. It includes a steel frame, polyurethane knee cushion, four wheels, handlebar, hand break and front basket.

CBP rationale

The applicable subheading for the non-motorized knee walker will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, other vehicles, other, other, other.

Full text

N246495 October 18, 2013 CLA-2-87:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Mr. John C. Carroll John M. Brining Co., Inc. 202 Congress Street Mobile, AL 36603 RE: The tariff classification of a non-motorized knee scooter from China Dear Mr. Carroll: In your letter dated September 20, 2013, you requested a tariff classification ruling on behalf of Wheelchair Plus Mobility Solutions. The merchandise under consideration is described as a “Knee Walker.” It is a non-motorized knee scooter which serves to provide greater mobility to people with leg injuries. It includes a steel frame, polyurethane knee cushion, four wheels, handlebar, hand break and front basket. The applicable subheading for the non-motorized knee walker will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, other vehicles, other, other, other. The rate of duty will be 3.2 percent ad valorem. 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 regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →