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The tariff classification of a universal walker tray from Taiwan.
Issued April 29, 2016 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N274650 (April 29, 2016)
Tariff classification
HTS codes: 4096, 2016, 9021.10.0090
Product description
The universal walker tray, identified as item 4096 red, is constructed of 100% plastic. The tray measures twenty-one inches in width, sixteen inches in length and one inch in depth. The article is described as a plastic tray specifically designed to fit over the handles of a standard mobility walker. From the image, which you supplied with your ruling request, several features, especially the two large slots along the shorter edges of the tray, and the two openings for cups, make it commercially unfeasible for sale other than for use with walkers.
CBP rationale
The applicable subheading for the universal walker tray will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Orthopedic appliances, including crutches, surgical belts…which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Orthopedic and fracture appliances, and parts and accessories thereof: Other.
Full text
N274650 April 29, 2016 CLA-2-90 OT:RR:NC:N2:235 Mr. R.A. Huff Etna Products Co. Inc. 99 Madison Avenue 11th floor New York, NY 10016 RE: The tariff classification of a universal walker tray from Taiwan. Dear Mr. Huff: In your letter dated April 6, 2016, you requested a tariff classification ruling. The universal walker tray, identified as item 4096 red, is constructed of 100% plastic. The tray measures twenty-one inches in width, sixteen inches in length and one inch in depth. The article is described as a plastic tray specifically designed to fit over the handles of a standard mobility walker. From the image, which you supplied with your ruling request, several features, especially the two large slots along the shorter edges of the tray, and the two openings for cups, make it commercially unfeasible for sale other than for use with walkers. The applicable subheading for the universal walker tray will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Orthopedic appliances, including crutches, surgical belts…which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Orthopedic and fracture appliances, and parts and accessories thereof: Other.” The general rate of duty will be Free. 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 https://hts.usitc.gov/current. 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 Kimberly Praino at [email protected] Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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