The tariff classification and special tariff applicability of walking canes from China

N325073 April 18, 2022 CLA-2-66:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 6602.00.0000; 9817.00.96 Blanca Esteban Improving Mobility Development, SL Camí Vell de Torrent, 48 - Po. Ind. El Bovalar Alacuás, 46970 Spain RE: The tariff classification and special tariff applicability of walking canes from China Dear Ms. Esteban: In your letter, dated March 28, 2022, you requested a tariff classification ruling for two styles of walking canes, including the applicability of subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS). Product specifications and literature were provided for our review. Item number K10026 is a C-handled cane. It is made of tubular aluminum with a rubber C-shaped handle. It has a nylon wrist strap that frees the hand, facilitates the transport of the cane and prevents it from falling to the ground. The stem of the cane is adjustable with 9 height adjustments. Item numbers P10004, P10005 and P10008 are folding canes with a straight handle. They are the same model but in three different colors. P10004 is black, P10005 is bronze and P10008 has a flower print. The cane is made of tubular aluminum, a nylon wrist strap that frees the hand, and a non-slip tip. The stem of the cane is adjustable, with 5 holes that allow the length to be modified from 82 cm to 92 cm. The stem also has a four section folding system so that it can be stored in the accompanying plastic bag. Per your submission, the canes will be sold both in-store and online. They will be sold mainly through the Amazon portal, then pharmacies, orthopedic shops and your distributors. The applicable subheading for the canes will be 6602.00.0000, HTSUS, which provides for “Walking sticks, seat-sticks, whips, riding crops and the like.” The rate of duty will be four 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 the World Wide Web at https://hts.usitc.gov/current. You have also requested the status of this merchandise under subheading 9817.00.96, HTSUS, which provides for “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons…” Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the terms of the subheading, “blind or other physically or mentally handicapped persons” to include “any person suffering from a permanent or chronic physical or mental impairment.” This includes any person suffering from a permanent or chronic physical or mental impairment “which substantially limits one or more major life activities, such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” Furthermore, Chapter 98, Subchapter XVII, U.S. Note 4(b)(i) specifically excludes “articles for acute or transient disability” from subheading 9817.00.96, HTSUS. Individuals who utilize the canes at issue would constitute handicapped persons under Note 4(a), which includes those individuals who have difficulty walking. The canes are specifically designed to enable the handicapped to adapt to their disability. The primary question remaining is whether the canes are articles for acute or transient disability, and therefore precluded from treatment under 9817.00.96. Headquarters ruling HQ 556532, dated 6/18/92, classified various canes. CBP determined that, even though individuals with acute disabilities (such as sprained ankles, etc.) utilized the canes in some instances, the canes were of the class or kind predominately used by permanently or chronically handicapped individuals. The decision was supported and expanded upon in HQ 563142, dated 2/18/05. Further, ruling HQ 563142 states, “Although some styles of canes are utilized as fashion accessories, the canes at issue appear to be constructed in a manner which represents function over form.” The canes qualified under the special provision. The canes under consideration in the instant ruling appear similar to those in past Headquarters rulings that are considered to be used primarily for those with permanent disabilities as opposed to transient disabilities or fashion. Therefore, they are eligible for duty-free treatment under subheading 9817.00.96, HTSUS. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division