U.S. law allows duty-free treatment of articles for physically handicapped persons.
The law contains a safeguard provision allowing the U.S. to modify its tariff treatment
of articles for the handicapped in the event of domestic injury. The Departments of
Treasury and Commerce collect data on such imports to help assess domestic injury.
Parts and accessories (except parts and accessories for braces and artificial limb
prosthetics) that are specially designed or adapted for use by the handicapped are
also eligible for duty-free treatment under the Nairobi Protocol.
Form ITA-362P is used to obtain duty-free treatment for such articles. Questions
about eligibility should be directed to Customs officials at the port of entry.
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