&&The PEPE Canes (P10017and P10018) and the KMINA Pro Canes( K10058 and K10059) are made of aluminum. The handles are made of ABS plastic and the tips are made of rubber. They are designed to provide stability and autonomy to those who need additional support for safety while walking such as elderly people, people with reduced mobility or people with physical or mental disabilities. The added convenience of having a folding seat allows the user to sit and rest when needed.

&&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 6602.00.90.00. This tariff classification number is correct. The heading 66.02 includes walking-sticks, seat-sticks, whips, riding-crops and the like.&&&&You have also requested the use of tariff code 9979. Tariff code 9979 provides for goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods. According to D10-15-24 paragraph 9, the information requirements do not apply to those goods that the Canadian International Trade Tribunal (CITT) has previously ruled as qualifying for tariff item 9979.00.00. Nor do they apply to goods identified in GST/HST Memoranda 4.2 "Medical and Assistive Devices", which are considered by the CBSA to qualify for the benefit of tariff item 9979.00.00: Canes are goods identified in the GST/HST Memoranda 4.2. Consequently, The PEPE canes with seats meet the requirements specified under this code.