&&The Kmina Comfort Plus Crutches, Black and Gray (K10003 and K10004), the Kmina Comfort Crutches, Black and Gray (K10005 and K10006), the Kmina Comfort Basic Crutch (K10007) and the Pepe Crutches, Black and Blue (P10001 and P10002) are designed to provide stability and autonomy to those who need additional support for safety while walking. The products are made of aluminum, dimensions are 150 cm at their lowest height and 190 cm at their highest height with a maximum user weight of 125 kg. The Kmina Comfort Plus Crutches - Black and Gray (K10003 and K10004) have a padded and reflective handle equipped with a washable neoprene cover with a piece of silicone inside, that cushions the impact on hands and wrists. They have 11 height adjustments to suit the user (150 cm to 190 cm). The Kmina Comfort Crutches, Black and Gray (K10005 and K10006) have a reflective handle and a total of 11 height adjustments to suit the user (150cm to 190 cm). The Kmina Comfort Basic Crutch (K10007) have a padded and reflective handle and a washable neoprene cover with silicone insert inside that cushions the impact on hands and wrists. They offer 14 height adjustments. The Pepe Crutches, Black and Blue (P10001 and P10002) have 14 height adjustments.

&&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 Comfort Plus Crutches, Black and Gray (K10003 and K10004), the Kmina Comfort Crutches, Black and Gray (K10005 and K10006), the Kmina Comfort Basic Crutch (K10007) and the Pepe Crutches, Black and Blue (P10001 and P10002) 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.