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THEsERvicD.c.TREASUE RY

18 FEB 1993

HQ 556977

CLA-2 CO:R:C:S 556977 RA CATEOGRY: Classification TARIFF NO.: 9817.00.96

District Director of Customs

Second and Chestnut St.

Philadelphia, Pennsylvania 19106

RE: Application for Further Review of Protest No. 1101-92-

100487\~ eligibility under the .Nairobi Protocol for duty- \"..

free\'treatment as articles\" \' for the handicapped; rolling

walkers

Dear Sir: \~

ffice,,rollators\"Thetabve\'referencedclassify, under
thecertainduty-freePrtestimPrtedProviscntestsrllerion thewalkersfor
articlesrefusal\' knwnffrYurasthe \~\~

handicapped in subheading 9817.00.96, Harmonized Tariff Schedule k\~

of the United States (HTSUS). \~

FACTS:

The entry describes the merchandise involved as \"rollators\", which
consist of rolling walkers with four wheels, a seat, and basket. It is
claimed in the protest that these walkers are specially designed for the
handicapped, but the protest was denied on the ground that they could be
used by the elderly and others who do not suffer from a permanent
physical impairment.

ISSUE:

Whether the rolling walkers are entitled to duty-free treatment under
subheading 9817.00.96, HTSUS, as \"articles specially designed for the
use or benefit of\" physically handicapped persons.

-2-

LAW AND ANALYSIS:

The Nairobi Protocol to the Agreement on the Importation of Educational,
Scientific, and Cultural Materials Act of 1982, established the
duty-free treatment for certain articles for the handicapped.
Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and
Competitiveness Act of 1988, provided for the implementation of the
Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and
9817.00.96, HTSUSA. These tariff provisions specifically state that
\"(a)rticles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons\" are eligible
for duty-free treatment.

U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUSA (\"Note 4(a)\"),
states that, \"the term \'blind or other physically or mentally
handicapped p\~rsons\' includes any person\'suffering from apermanent or
chronic physical Or mental impairment \~hich substantially limits one or
more major life activities, such as caring for one\'s self, performing
manual tasks, walking, seeing, hearing, speaking, breathing, learning,
or working.\" However, U.S. Note 4(b)(i) states that subheading
9817.00.96, HTSUS, does

nthandicappedtreatmentcverThe
e\~as\"artic\~esigibisartic\~esquesti\~nedi\~ityf\~r\~fdesignedtheacutebyr\~\~\~ingy\~ur\~rf\~rtrans\~fficethewa\~kersientusebecause\~rdisabi\~ity\~\~f\~rbenefitduty-freethese\~f.devicesthe
\~

\~anis\~ue\~fentit\~edimpairmentJunebewasused\~8t\~c\~nsidered\~is\~99duty-freebytemp\~rarythe2\~
whiche\~der\~yintreatmentandHead\~uartershe\~d\~rn\~tthatinjchr\~nicunderuredvari\~usRu\~pers\~nssubheading\~ringcanespermanent.Letterwh\~seand98\~7(HRL)crutchesphys.\~0A.ica\~simi\~ar55696\~53Jere
\~

HTSUS. We stated in HRL 556532 that \"\[w\]hile individuals with acute
disabilities such as sprained ankles, etc., often utilize canes, it is
our position that the canes and forearm crutches at issue are
predominately used by permanently or chronically handicapped
individuals.\" It was noted in that case that one of the canes was
\"very similar to a walker which is clearly associated as for the
chronically handicapped.\"

Consistent with HRL 556532, we find that the rolling walkers in this
case are entitled to duty-free treatment under subheading 9817.00.96,
HTSUS. The fact that they might be utilized in some cases by persons
with only a temporary impairment is not sufficient to preclude their
classification as \"articles specially designed or adapted for the use
or benefit of the\" handicapped. Furthermore, there appears to be no
question that elderly persons who use walkers because they have
difficulty walking unaided are much more likely to be suffering from a
permanent or chronic physical impairment rather than an acute or
transient disability.

\- 3 -

HOLDIN6:

Roller walkers, which are predominantly used by persons with permanent
or chronic physical disabilities, are eligible for duty-free entry under
subheading 9817.00.96, HTSUS. Therefore, the protest should be granted
in full. A copy of this decision should be attached to the Form 19,
Notice of Action, to be sent to the protestant.