The tariff classification of a walker cover from China or Taiwan

N330878 February 21, 2023 CLA-2-90:OT:RR:NC:N3 135 CATEGORY: Classification TARIFF NO.: 9021.10.0090; 9817.00.96 Mary Schuleri Jover, LLC 134 E Third StMedia, PA 19063 RE: The tariff classification of a walker cover from China or Taiwan Dear Ms. Schuleri: In your letter dated February 9, 2023, you requested a tariff classification ruling.  A sample was provided to this office. It will be returned per your request. The Jover walker cover (SKU # S0001) is a one-piece, decorative fabric cover measuring 31” (H) x 45” (W) when laid flat. It includes four, unlined, open pockets, two sewn on the inside of the cover and another two on the outside. It also has seven hook and loop straps for mounting the entirety of the walker. The cover is specifically designed to fit only two walker models. It provides individuality to the user’s walker and portability of small personal effects while the walker is in use. The cover is imported and packaged in a matching fabric bag. The applicable subheading for the Jover walker cover packaged in the bag will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for “[o]rthopedic appliances, including crutches, surgical belts; splints and other fracture appliances …[o]rthopedic and fracture appliances, and parts and accessories thereof: [o]ther.” The rate of duty will be free. You have also requested duty free treatment for the Jover walker cover in subheading 9817.00.96 of the HTSUS under the Nairobi Protocol. In NY ruling N212804, dated April 25, 2012, Customs determined that the walker banner designed specifically for use as an accessory for walkers qualified for duty-free treatment under subheading 9817.00.96, HTSUS. The Jover walker cover is akin to the walker banner and specifically designed for the two walker models. Accordingly, a secondary classification will apply for the Jover walker in subheading 9817.00.96, HTSUS, which provides for “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article: [o]the, ” free of duty and the Merchandise Processing Fee (MPF). 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Fei Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division