Tariff Item No. 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities.
Eligibility for tariff item 9979.00.00
1. In order for a good to qualify for the duty free benefits of tariff item 9979.00.00, it must satisfy the following two conditions:
- (a) The good must be specifically designed to assist persons with disabilities; and
- (b) The good must assist such persons in alleviating the effects of those disabilities
2. These two conditions require that during the research, design and development stages of a qualifying good, the engineer, manufacturer or producer deliberately and consciously incorporated specific design elements that assist persons with disabilities in alleviating the effects of those disabilities.