&&The Kmina Pro Crutches - Right and Left (K10001) and (K10002) are designed to provide stability and autonomy to those who need additional support for safety while walking. The Kmina Pro Crutches have an inclined forearm support that distributes the weight between the hand and forearm and a cushioning system that reduces pressure. They have a fastening strap, washable padding, an anatomical handle, 17 crutch height adjustments and 10 forearm length adjustments. The products are made of aluminum and are designed for adults with a height of 150 cm to 185 cm and a maximum weight of 100 kg. The crutches weigh 996 g. The base of the forearm is plastic, the padding is foam and the grip is rubber. The fastening strip is made of plastic and the tip is made of 100% natural rubber.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9021.10.00.00. This tariff classification number is correct.&&&&The Kmina Pro Crutches - Right and Left (K10001) and (K10002) meet the requirements of being orthopaedic appliances as outlined in Note 6 to Chapter 90 because they are for supporting or holding parts of the body following an illness, operation or injury. Therefore, they meet the terms of heading 90.21 and are classified therein.