N319228

N319228 May 20, 2021 CLA-2-66:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 6602.00.0000; 9817.00.96 Mr. Joseph Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification and special tariff applicability of walking canes from China Dear Mr. Kenny: In your letter, dated May 3, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc., for two styles of walking canes, including the applicability of subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS). Photos and specifications were submitted for our review. Item# 163558 is a C-handled cane. It is made of tubular aluminum with a removeable rubber tip and plastic coated C-shaped handle. The alternate four "toes” tip can be attached to provide additional stability for the user if the rubber tip is not sufficient. The stem of the cane is adjustable to make it suitable for use by persons of various heights. You state that it is of a type used for those with physical disabilities resulting in difficulty with mobility and balance while walking. Item# 489830 is a folding cane with a straight handle. It is made of tubular aluminum with a rubber tip and plastic handle. It has four "toes" at the bottom of the shaft to improve stability. The stem of the cane is adjustable to make it suitable for use by persons of various heights and folds up to a smaller size for ease of storage and to make it easier to fit into a tote bag or other carrying device. You state that it is of a type used for those with physical disabilities resulting in difficulty with mobility and balance while walking. Per your submission, the canes will be sold through CVS Pharmacies, both in-store and online in the “durable medical goods section of the store with various other items such as walkers, etc.” 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 charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division