• HQ H024976
• Mar 23, 2009

• Type : Classification • HTSUS : 9817.00.96
•  Related:   960308   

CLA-2 OT:RR:CTF:VS H024976 CMR

Port Director
Customs and Border Protection
903 South America Way
Miami, FL 33132

RE: Protest and Application for Further Review #5201-08-100028; Classification of Wheelchair Securement Systems; Articles for the handicapped; Subheading 9817.00.96

Dear Port Director:

This is in response to your memorandum dated March 10, 2008, forwarding protest #5201-08-100028 to this office for consideration. The protestant, Valeda Co. LLC dba Q’Straint, is protesting the classification and liquidation of twenty-five entries of merchandise identified as wheelchair securement systems and parts thereof. The merchandise was classified as safety seat belts (which are parts or accessories of bodies of the motor vehicles of headings 8701 to 8705) in subheading 8708.21.00 of the Harmonized Tariff Schedule of the United States (HTSUS). The protestant claims the merchandise is properly classified as “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories . . . that are specially designed or adapted for use in the foregoing articles: Other” in subheading 9817.00.96, HTSUS. The merchandise was entered during the years 2006 to 2007.

FACTS:

The merchandise at issue consists of parts of wheelchair securement systems. The systems consist of assorted components which serve to secure wheelchairs and their occupants in various types of vehicles, for example, vans or buses. The systems are physically installed in the vehicles and are not transportable from one vehicle to another once installed.

The components at issue include the following:

Q8-6340            extension on combo retractor (also described as: extension for L/S combo belt) M7-6320            M-series pre-sub lap belt Q5-7541-1         cover for the ring guides            Q8-6301-R-12   release handle mounting plate Q8-6301-R2A     handle release for QRT Q8-6301            cable release claw assy. Q8-6301-RF       release handle frame Q04C0015-A      solenoid sub-assembly Q5-6509-BK-10  3/8-16 x 1-1/4 hex bolt Q5-4100            2” black occupant webbing-poly Q5-3050            flat hook for belts Q5-7590            emergency belt cutter Q5-3054-03       a fitting with thumb release Q8-6510            30 DGR fixed mounting bracket Q8-3407-CR50   QRT retractor red webbing         Q8-3407-CR80   QRT retractor red webbing Q8-6200-C         QRT deluxe w/cable release auto Q8-6200            deluxe retractor with 2 knobs (also described as deluxe retractor w/J hook) Q8-6209            QRT max no knobs (also described as: New QRT max no knobs) Q8-3409-DR-MAX    Raw max retractor no knobs Q8-3409-DR      Raw max retractor no knobs (also described as: raw deluxe ret. quto dual knobs) Q8-6290-1         mini 1’ non auto retractor-lh Q8-6291-1         mini 1’ non auto retractor-rh Q8-3405-mini-lh raw mini 1” lh non auto Q8-3405-mini-rh raw mini 1” rh non auto Q8-6300-15       QRT pin connector base (also identified as Q8-6300) Q8-6517            J hook for belts – no direction Q8-6517-Y            J hook for belts – no direction, finish: yellow electro-power Q5-4120-RED    Red S&L bilt 6000 lbs webbing  Q5-3210            Yellow anchor plate Q8-6961-80       cable for barrier 80” long Q5-3233            plastic cover for slide bar Q5-7580            1” webbing loops Q8-7579-B         slide n’click bottom Q5-3082            male tongue w/rivet pin Q5-6301            buckle cable fitting & cover Q5-3212-E         bracket for Freedman seating S5-47556          raw cable stem only (also described as: cable rod fitting *raw*; also identified as S5-47556A) Q5-3405-R         retractable shoulder belt Q8-6323-HR      lap/shoulder belt combo Q8-6323            w/autoliv retractor lap/shoulder belt combo Q8-3409-C80     raw deluxe ret. 80” cable Q5-6304-6         raw cable extension only Q5-6410-T-BLK black shoulder belt, track Q5-6500A-5 shoulder belt bracket assembly Q5-7551-TF end cap for flange track Q5-7571 oval “L” pocket no cover MM-410 M-series fixed shoulder belt (also described as: grey fixed shoulder belt) Q5-6110 Q’Straint rear belt, LH Q5-6111 Q’Straint rear belt, RH Q8-6340-2 male half of retractor lap belt Q5-6400-01-S QVest (small) Q5-6100-FPD predrilled 100” Flange aluminum track Q5-1140-P retrofit instruction plate Q5-3232 slide bar for adjuster Q8-3405-XL2-30 retractor 30” longer than Q8-3405-XL2 Q8-6957-MAX locking bar for max Q8-6920-MAX plastic disc for max C8-6301-4 claw spring Q04C4000-D QLK 100 decal sticker Q8-6911 “E” clip to secure cable RP-1510-SCREW screw for plastic cover Q8-8510-33 logo sticker 6506-02A rivet for Q5-3030 Q5-4100-1-BLUE 6000 lbs blue webbing Q5-4110 black rear webbing Q5-3234 plastic cover for the adjuster Q5-3221 plastic belt clip Q5-7551-SR end caps for surface rail Q8-6340-1 female half of retractor lap belt Q5-7534 top large wing for seat fitting Q5-3040 female pin connector assembly Q8-3405-C50” raw QRT deluxe w/50” cable Q8-3409-EDR-30 raw deluxe ret. Non-automatic M7-6513 M series 1” snap hooks Q8-6301-R2     handle release for QRT Q5-3215 single ring anchor Q8-3405-DR raw retractor red deluxe Q5-3401-1 1” cam buckle Q5-3231 adjuster base – chrome portion Q5-3053-4-2 4-stud body fitting (PLI) Q8-6325 regular lap belt for QRT Q5-3053-4-2P 4-stud fitting w/2 plungers Q8-7579-T         slide n’click top Q04C6301 cable release bracket – QLK 100 Q04C6302 cable linkage Q04C6510 base flange Q04C6711 QLK 100 stabilizer arm Q04C7560 QLK 100 base Q04C6510-1 bracket – QLK 100 solenoid Q04C6510-2 switch bracket Q04C6511 thread filler plate Q04C6562 flanged bushing Q04C6562-1 bushing – solenoid Q04C6710 QLK 100 stabilizer base Q04C7560-1 lock plate Q04C7561 lock bar Q8-7582 cap for head of bolt – slide Q8-6301-PH paddle handle manual ass’y ML-110/111-C 1” M Series belt with: M7-3410 (1” overcenter buckle), Q8-6516 (J hook, black), Q5-3053-3 (3 end fitting, Y/Z), and black nylon webbing w/label (assembly rated: 3,300 lbs) Q8-6516 universal J hook Q5-3053-3 3-stud fitting, cast Q8-3405-DR-MAX raw MAX retractor no knobs Q5-4100-GRAY 2 gray QRT webbing, 7000 lbs Q5-8522-B nylon wall pouch – bluebird (also described as pouch with blue bird & Q’Straint logo) Q5-8522 pouch with Q’Straint logo Q04C7712 QLK 100V-BKT LFFSET Q04C7713 QLK 100V-BKT FLAT Q04C7714 QLK 100V-BKT JAZZY Q5-7535 seat anchor fitting – base MA-7560 ‘A’ plate Q8-6961-QR30 quick release cable raw M7-3416 M-series belt w/J hook Q8-3405-E QRT ret. non quto raw rh knob M7-3051 M series A track fitting Q04C001 QLK 3 in 1 cable (R5HX063) Q9-3040 QLK 100 clear cover Q8-6522-MAX QRT MAX bottom zinc cover Q8-6520-MAX QRT MAX top zinc cover Q8-6522 bottom retractor zinc Q8-6520 beluxe top zinc Q5-7551-SRS surface rail end cap - silver All the items listed are reported in unit quantities of pieces on the commercial invoices, with the exception of the various webbing items (Q5-4100, Q5-4120-RED, Q5-4100-1-BLUE, Q5-4110, and Q5-4100-GRAY) which are reported in meters.

As noted above, the protestant claims the merchandise at issue is classifiable as articles specially designed or adapted for the use or benefit of handicapped persons or as parts or accessories of such articles in subheading 9817.00.96, HTSUS. Alternatively, the protestant claims the merchandise is properly classified as parts or accessories of carriages for disabled persons in subheading 8714.20.00, HTSUS.

In reaching our decision, we have considered additional information which was submitted by protestant’s counsel on September 25, 2008, and December 22, 2008, and information obtained from the company’s web site.

ISSUE:

Are the parts of the wheelchair securement (restraint) systems at issue classifiable as safety seat belts in subheading 8708.21.00, HTSUS; as other parts or accessories of bodies of the motor vehicles of headings 8701 to 8705 not specifically provided for in subheading 8708.29.50, HTSUS; as parts or accessories of carriages for disabled persons in subheading 8714.20.00, HTSUS; or as articles specially designed or adapted for the use or benefit of handicapped persons or as parts or accessories that are specially designed or adapted for use in such articles in subheading 9817.00.96, HTSUS?

LAW AND ANALYSIS:

Initially we note that the protest was timely filed. The application for further review was properly approved based on the provision of the Customs and Border Protection (CBP) Regulations cited by the protestant, 19 CFR 174.24(b), as we find no record that CBP has ruled upon the eligibility of wheelchair securement (or restraint) systems or substantially similar merchandise for classification as articles for handicapped persons in subheading 9817.00.96, HTSUS.

Merchandise classifiable in subheading 9817.00.96, HTSUS, is required to also be identified by the classification which would otherwise be applicable but for the classification in subheading 9817.00.96, HTSUS. Therefore, we will consider whether the merchandise is classifiable in subheading 9817.00.96, HTSUS, and then the merchandise’s classification within chapters 1 to 97 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The protestant and the port are in agreement that the merchandise is classifiable within a provision of Chapter 87 of the tariff entitled “Vehicles Other Than Railway or Tramway Rolling-Stock, And Parts and Accessories Thereof.” The dispute is regarding which provision within Chapter 87 is applicable and whether subheading 9817.00.96, HTSUS, also applies.

The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. These tariff provisions specifically provide for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons and are duty-free. By Presidential Proclamation 6821 of September 12, 1995, 60 Federal Register 47663 (published on September 13, 1995), the superior text preceding subheading 9817.00.92, HTSUS, (and applicable to subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS) was modified to include parts and accessories for the articles of the subheading. Subheading 9817.00.96, HTSUS, provides for:

Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles:

* * *

Other

U.S. Note 4, Subchapter XVII, Chapter 98, applies when classification of merchandise within subheading 9817.00.96, HTSUS, is under consideration. U.S. Note 4 provides:

For purposes of subheadings 9817.00.92, 9817.00.94 and 9817.00.96, the term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.

Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover –

articles for acute or transient disability;

spectacles, dentures, and cosmetic articles for individuals not substantially disabled;

therapeutic and diagnostic articles; or

medicine or drugs.

Thus, according to Note 4, articles classifiable in subheading 9817.00.96, HTSUS, must meet the following requirements: (1) they must be designed for the benefit of persons suffering from a physical or mental impairment; (2) this impairment must substantially limit one or more major life activities; and, (3) this impairment must be permanent or chronic.

Wheelchairs are designed for use by persons who cannot or should not walk. Walking is listed in U.S. Note 4(a) as an example of a major life activity. Use of a wheelchair however is not limited to persons suffering a permanent or chronic physical impairment which substantially limits their ability to walk, as wheelchairs are also used by persons suffering acute or transient disability, such as a broken leg or incapacitating illness. The merchandise at issue though is used in securement systems to secure wheelchairs and their occupants in motor vehicles. Therefore, the question is whether the wheelchair securement systems, of which the goods at issue are parts, are designed for use by persons who are, in essence, wheelchair bound on a permanent or chronic basis. Secondly, if we find the securement systems are designed or adapted for the use of the handicapped, we must determine if the individual parts at issue in this protest are specially designed or adapted for use in the securement systems.

In Headquarters Ruling Letter (HRL) 556449 dated May 5, 1992, the U.S. Customs Service (now, CBP) articulated the principle of "probability of general public use" used in determining whether an article is "specially designed or adapted" within the meaning of the Nairobi Protocol. The following factors were considered to be relevant in making this determination: 1) whether any characteristics are present that create a substantial probability of use by the chronically handicapped; 2) whether the article is easily distinguishable from articles useful to the general public; 3) whether use of the article by the general public is so improbable that such use would be fugitive; 4) whether use of the articles by the general public would be inconvenient; 5) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; 6) whether the articles are sold in specialty stores which serve handicapped individuals; and 7) whether the condition of the articles at the time of importation indicate that these articles are for the handicapped. See also T.D. 92-77 (26 Cust. Bull. 1, August 26, 1992).

The information submitted with the protest, specifically the “Buying Guide,” supports the claim that wheelchair securement systems are designed for handicapped individuals within the meaning of U.S. Note 4. Specifically, the “Buying Guide” contains the following statement:

* * * Working in partnership with original equipment bus manufacturers, van converters, bus dealers, transit authorities, bus contractors and many valuable customers world-wide, Q’Straint is able to provide a superior product, top quality, attractive pricing, valuable training and efficient distribution. . . . The goal: to have every wheelchair passenger in the world using the safest securement system and experience the “peace of mind” that comes with Q’Straint. [Emphasis added.]

Based on the information in the “Buying Guide,” it appears Q’Straint produces and markets only wheelchair and occupant securement systems and sells this merchandise to customers who install it for the use of individuals who are permanently or chronically disabled and must travel in a wheelchair. It is unlikely that the general public would have use for these systems. According, we believe that the wheelchair securement systems at issue are specially designed for the use or benefit of handicapped persons.

Although we have determined that the securement systems qualify for classification in subheading 9817.00.96, HTSUS, the parts of such systems do not automatically qualify for classification in the subheading. We must examine whether the parts are specially designed or adapted for use in the securement systems and therefore eligible for classification in subheading 9817.00.96, HTSUS. In considering whether the “parts” are parts of the securement systems under subheading 9817.00.96, HTSUS, we consider whether they would be considered parts of the securement systems under a general analysis of the classification of parts.

In response to our request, you provided access to additional information on the parts at issue on September 25, 2008 and further information on December 22, 2008. With regard to the parts at issue, there are parts that have reached the level of being recognizable components of a wheelchair securement system (parts of the securement system) and which we would agree are specially designed or adapted for use in the wheelchair securement systems. However, there are parts which are, in essence, parts of parts and for which it is not clear that they are specially designed or adapted for use in these systems. Furthermore, parts Q5-4100, Q5-4120-RED, Q5-4100-1-BLUE, Q5-4110, and Q5-4100-GRAY (webbing material) are imported in the piece (the amount being reported in meters).

In reviewing the parts at issue, we consider what the court stated in Brother International Corporation v. United States, 26 C.I.T. 867, 871 (2002), with regard to the classification of parts:

. . . [A]n imported item is classifiable as a part if it passes either of two tests: (1) it is an “integral, constituent, or component part, without which the article to which it is joined, could not function as such article,” [Bauerhin Techonologies Limited Partnership v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997)] (quoting United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, Treas. Dec. 46851(1933)), or (2) it is “dedicated solely for use with another article.” Bauerhin, 110 F.3d at 779 (citing United States v. Pompeo, 43 C.C.P.A. 9 (1955)). We also consider decisions of the courts with regard to the classification of parts of parts. For instance, the principle that a part of a part is a part for tariff purposes was raised in The American Schack Company v. United States, 1 C.I.T. 1 (November 3, 1980) and C.F. Liebert v. United States, 60 Cust. Ct. 677 (June 26, 1968) (a part of a part is dutiable as part of the whole, but based on General Interpretative Rule 10(ij) the court ruled that parts of clutches were classifiable in the provision for parts of clutches and not as parts of winches or parts of tractors). In Clipper Belt Lacer Co. v. United States, 14 C.I.T. 146 (March 13, 1990), the court determined that belts and belting were parts of belt conveyors, but belt fasteners were parts of belts or belting and not parts of belt conveyors. Therefore, if belts and belting were precluded from classification as parts of conveyors by an exclusionary note, then parts of belts or belting were likewise excluded and could not be classified as parts of conveyors.

We must also consider Additional U.S. Rule of Interpretation 1(c) of the HTSUS, which states: “In the absence of special language or context which otherwise requires – a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory[.]” This additional U.S. Rule is substantially similar to General Interpretative Rule 10(ij) of the prior tariff.

Finally, we must consider what the court has said with regard to the particular provision for articles for the use or benefit of the handicapped. In Starkey Laboratories, Inc. v. United States, 22 C.I.T. 360 (April 10, 1998), the court found certain parts of hearing aids to be specially designed or adapted for the use or benefit of deaf persons. The court found that the parts (inter alia, potentiometers, trimmers, variable resistors, coils, microphones, receivers, hearing aid body parts and hearing aid subassemblies including microphones or receivers) were specially designed or adapted in that the parts had to adhere to certain design limitations, i.e., the merchandise had to be resistant to humidity and moisture; it had to be manufactured to fine tolerances; and, for those components that used power, their power consumption had to be designed to be low as that is needed to prolong battery life in hearing aids.

In applying the tests articulated by the court to the parts at issue, those parts which are recognizable components of the wheelchair securement systems and specially designed or adapted for use in the wheelchair securement systems, based either on the additional information which was submitted or the information available on the company’s web site, are listed below. In addition, we have included in the list below parts of parts of the securement systems which we believe, based on the case law referenced previously and an examination of all information available to us, are classifiable in subheading 9817.00.96, HTSUS, as specially designed or adapted for use in the wheelchair securement systems.

Item Q5-6400-01-S QVest, small Q5-1140-P retrofit instruction plate Q8-6340 extension on combo retractor ML-110/111-C M-series belt w/J hook Q04C7560 QLK 100 base MM-410 M-series fixed shoulder belt Q5-3053-4-2 4-stud body fitting Q5-3053-4-2P 4-stud fitting w/2 plungers Q8-6340-2 male half of retractor lap belt Q8-6340-1 female half of retractor lap belt Q8-3407-CR50 QRT retractor red webbing Q8-3407-CR80 QRT retractor red webbing Q8-6200-C QRT deluxe w/cable release auto Q8-6200 QRT deluxe Q8-6209 QRT Max Q8-3409-DR-MAX QRT raw max retractor no knobs Q8-3409-DR raw max retractor no knobs Q8-6290-1 mini 1’ non auto retractor-lh Q8-6291-1  mini 1’ non auto retractor-rh Q8-3405-mini-lh raw mini 1” lh non auto Q8-3405-mini-rh raw mini 1” rh non auto Q8-7579-B slide n’click bottom Q8-6301-R2A handle release for QRT Q8-6301-R-12 handle release mounting plate Q8-6301-RF release handle frame Q8-6301-R2 handle release for QRT Q04C0015-A solenoid sub-assembly Q04C4000-D QLK 100 decal sticker Q04C6301 cable release bracket – QLK 100 Q04C6302 cable linkage Q04C6510 base flange Q04C6510-1 bracket – QLK 100 solenoid Q04 C6510-2 switch bracket Q04C7560-1 lock plate Q04C7561 lock bar Q5-3050 flat hook for belts Q5-3054-03 A fitting with thumb release Q8-6510 30 DGR fixed mounting bracket Q8-6300-15 QRT pin connector base Q5-3210 yellow anchor plate Q5-3083 male tongue w/rivet pin Q5-3405-R retractable shoulder belt Q5-6301 buckle cable fitting & cover S5-47556 raw cable stem only Q5-3212-E bracket for Freedman seating described as special bracket designed to install wheelchair restraints in city buses Q8-6323-HR lap/shoulder belt combo Q8-6323 w/autoliv retractor lap/shoulder belt combo Q8-3409-C80 QRT deluxe retractor with 80” cable Q5-6410-T-BLK black shoulder belt, track Q5-6500A-5 shoulder belt bracket assembly Q5-7551-TF end cap for flange track Q5-7571 oval “L” pocket no cover Q5-6110 Q’Straint rear belt, LH Q5-6111 Q’Straint rear belt, RH Q5-6100-FPD predrilled 100” Flange aluminum track Q8-6325 regular lap belt for QRT Q8-3405-XL2-30 retractor 30” longer than Q8-3405-XL2 Q5-7551-SR end caps for surface rail Q5-7534 top large wing for seat fitting Q5-7535 seat anchor fitting – base Q8-3405-C50” raw QRT deluxe w/50” cable Q8-3409-EDR-30 raw deluxe ret. Non-automatic Q8-3405-DR raw retractor red deluxe Q8-6961-QR30 quick release cable raw Q8-7579-T slide n’click top Q8-7582 cap for head of bolt – slide Q8-6301-PH paddle handle manual ass’y Q5-3053-3 3-stud fitting, cast M7-3416 M-series belt w/J hook Q8-3405-DR-MAX raw MAX retractor no knobs [submission indicates part number Q8-3409-DR-MAX] Q8-3405-E QRT ret. non quto raw rh knob MA-7560 ‘A’ plate M7-3051 M series A track fitting Q5-7551-SRS surface rail end cap – silver Q8-6301 cable release claw assy.; however, buying guide describes as “50” retrofit cable only to be used with retractable securements” Q5-7541-1 cover for the ring guides Q8-6961-80 cable for barrier 80” long Q04C7712 QLK 100V-BKT LFFSET Q04C7713 QLK 100V-BKT FLAT Q04C7714 QLK 100V-BKT JAZZY Q5-3233 plastic cover for slide bar Q5-3232 slide bar for adjuster Q5-3234 plastic cover for the adjuster Q5-3221 plastic belt clip Q8-6957-MAX locking bar for max Q8-6920-MAX plastic disc for max Q8-6911 “E” clip to secure cable 6506-02A rivet for Q5-3030 Q5-3401-1 1” cam buckle M7-6513 M series 1” snap hooks Q04C6710 QLK 100 stabilizer base C8-6301-4 claw spring Q04C6711 QLK 100 stabilizer arm Q04C001 QLK 3 in 1 cable (R5HX063) Q5-3231 adjuster base – chrome portion Q5-3215 single ring anchor M7-6320 M-series pre-sub lap belt Q8-6522-MAX QRT MAX bottom zinc cover Q8-6520-MAX QRT MAX top zinc cover Q8-6522 bottom retractor zinc Q8-6520 beluxe top zinc Q5-6509-BK-10 3/8-16 x 1-1/4 hex bolt RP-1510-SCREW screw for plastic cover

We are not persuaded by the information submitted that the parts of parts listed below are specially designed or adapted for use in the wheelchair securement systems. Providing a part number alone is not sufficient evidence that a part of part is specially designed or adapted for use in the wheelchair securement system. Certain parts provided with part numbers appear to be parts of general use such as nuts, screws or bolts. With regard to some parts listed below, sufficient information simply was not provided to support the claimed classification.

Q8-6516 universal J hook Q8-6517 J hook for belts – no direction Q8-6517-Y J hook for belts; no direction, finish – yellow electro-power Q5-6304-6 raw cable extension only Q5-3040 female pin connector assembly Q8-8510-33 logo sticker Q04C6511 thread filler plate Q04C6562 flanged bushing Q04C6562-1 bushing – solenoid With regard to part Q9-3040, identified as the QLK 100 clear cover, this item is not classifiable in subheading 9817.00.96, HTSUS, as it is not an article specially designed or adapted for the use or benefit of the handicapped or a part or accessory of such an article. This item is described in the additional information received by this office as “a one-time prototype/demonstration model of the QLK docking station base that had a clear cover to show the internal components thereof.” It was made with a clear cover “so that Q’Straint could show its customers the function and components of the part.” The following parts are not parts but are materials to be used in the production of parts for the securement systems.

webbing material

Q5-4100 Q5-4120-RED Q5-4100-1-BLUE Q5-4110 Q5-4100-GRAY

The emergency belt cutter, identified as part Q5-7590, is not a part of the securement system, but an accessory. To be classifiable in subheading 9817.00.96, HTSUS, it must be specially designed or adapted for use in the securement system. The belt cutter is not used with the securement system, but is used for cutting the webbing material in an emergency to allow for quick removal of the occupants. Research on the internet revealed that substantially similar emergency belt cutters are marketed for use by emergency response personnel and by the general public. See www.safetyrescuegear.com; www.safetycentral.com; and www.firstrespondersupplies.com. As substantially similar merchandise for the same purpose is marketed and sold to the general public, we find that the emergency belt cutter, part Q5-7590, is not an accessory specially designed or adapted for use in an article specially designed or adapted for the use or benefit of the handicapped. However, the one-inch webbing loops, Q5-7580, are designed and marketed to be used with the wheelchair securement systems. Q5-7580 is an accessory classifiable in subheading 9817.00.96.

Q5-8522-B (identified as a nylon wall pouch – bluebird (also described as pouch with blue bird and Q’Straint logo)) and Q5-8522 (identified as a pouch with Q’Straint logo) are accessories. However, other than the dimensions, 15” by 16”, and the fabric composition of the pouches, reinforced nylon, the information provided does not suffice to support the claimed classification. The supplemental submission informs us that the pouches are designed to hold one wheelchair securement system (4 wheelchair belts and 1 occupant securement), but does not tell us if the pouches are simply open bags or have special internal pockets or design features that support the claim of being specially designed for use with the securement systems. Therefore, these pouches are not classifiable as specially designed or adapted for use in or with the wheelchair securement systems.

Having examined the eligibility of the numerous parts at issue for classification in subheading 9817.00.96, HTSUS, we must now consider classification of these parts in the other chapters of the HTSUS. With regard to the parts of the systems, the port and the protestant proffered classification in the following provisions within Chapter 87:

Parts and accessories of the motor vehicles of headings 8701 to 8705 [tractors, motor vehicles for the transport of persons or goods, and special purpose motor vehicles]: Other parts and accessories of bodies (including cabs):

8708.21.00 Safety seat belts

Other:

* * *

Other

* * *

Parts and accessories of vehicles of headings 8711 to 8713 [motorcycles, mopeds, bicycles and other cycles, and carriages for disabled persons (e.g., wheelchairs)]:

* * *

8714.20.00 Of carriages for disabled persons

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The ENs to headings 8708 and 8714 each provide that the parts and accessories classified therein must meet two conditions:

They must be identifiable as being suitable for use solely or principally with the [vehicles mentioned in the heading]; and (ii) They must not be excluded by the provisions of the Notes to Section XVII[.]

Each EN identifies articles included in the respective headings. The EN for heading 8708 provides in relevant part that heading 8708 includes:

Parts of bodies and associated accessories, for example, floor boards, front or rear panels, luggage compartments, etc.; . . . safety seat belts designed to be permanently fixed into motor vehicles for the protection of persons; . . . .

The EN for heading 8714 provides in relevant part that heading 8714 includes:

Propelling levers and crank-handles, back-rests and back-rest steering columns, foot-rests, leg-supports, armrests, etc., for carriages for disabled persons.

The wheelchair securement systems are for use in securing wheelchairs in motor vehicles and they are physically attached to the motor vehicles in which they will be used. We note the EN for heading 8714 in identifying parts and accessories for carriages for disabled persons lists items which are attached to the carriage.

The wheelchair securement systems prevent the movement of the person sitting in a wheelchair within a motor vehicle. In this way, they function much like seat belts which are specifically identified in the EN to heading 8708 as parts or accessories classifiable within the heading. The securement systems also prevent the movement of the wheelchair within the motor vehicle. Based on the function of the securement systems and the attachment of the systems to motor vehicles, the systems are classifiable as parts or accessories of motor vehicles in heading 8708, HTSUS. As their function is somewhat different than the function of safety seat belts, which is merely to secure a person to a seat, the systems are not classifiable as safety seat belts and they fall within a basket provision for parts and accessories of bodies of motor vehicles in subheading 8708.29.5060, HTSUS. However, the merchandise at issue consists of parts of the securement systems, not the complete systems themselves. We therefore must examine the classification of these various parts. In determining the classification of the parts, we must consider Notes 2 and 3 to Section XVII of which Chapter 87 is a part.

Note 2, Section XVII, provides, in relevant part:

The expression “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section:

Joints, washers or the like of any material(classified according to their constituent material of in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016);

Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39);

* * *

Note 3, Section XVII, provides:

References in chapters 86 to 88 to “parts” or “accessories” do not apply to parts of accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

To consider the applicability of Note 2(b) cited above, it is necessary to review the definition of parts of general use set forth in Note 2, Section XV. That note states:

Throughout the tariff schedule, the expression "parts of general use" means:

(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and

Articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of heading 8306.

In chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to note 1 to chapter 83, the articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81.

Taking into consideration the applicable legal notes, EN, the language of heading 8708 and its subheading, and the case law previously cited regarding the classification of parts, we believe that the parts listed below are properly classified in subheading 8708.29.50, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other.” Additionally, see HQ 960308, dated October 7, 1997, in which we stated our belief that parts of safety seat belts are provided for by subheading 8708.29.50, the basket provision for other parts and accessories of bodies (including cabs). It would therefore follow that parts of the securements systems would likewise be classifiable in subheading 8708.29.50, HTSUS.

Classifiable in subheading 8708.29.50, HTSUS

Q8-6340 extension on combo retractor ML-110/111-C M-series belt w/J hook MM-410 M-series fixed shoulder belt Q8-6340-2 male half of retractor lap belt Q8-6340-1 female half of retractor lap belt Q8-3407-CR50 QRT retractor red webbing Q8-3407-CR80 QRT retractor red webbing Q8-6200-C QRT deluxe w/cable release auto Q8-6200 QRT deluxe Q8-6209 QRT Max Q8-3409-DR-MAX QRT raw max retractor no knobs Q8-3409-DR raw max retractor no knobs Q8-6290-1 mini 1’ non auto retractor-lh Q8-6291-1  mini 1’ non auto retractor-rh Q8-3405-mini-lh raw mini 1” lh non auto Q8-3405-mini-rh raw mini 1” rh non auto Q5-3405-R retractable shoulder belt Q8-6323-HR lap/shoulder belt combo Q8-6323 w/autoliv retractor lap/shoulder belt combo Q8-3409-C80 QRT deluxe retractor with 80” cable Q5-6410-T-BLK black shoulder belt, track Q5-6110 Q’Straint rear belt, LH Q5-6111 Q’Straint rear belt, RH Q8-6325 regular lap belt for QRT Q8-3405-XL2-30 retractor 30” longer than Q8-3405-XL2 Q8-3405-C50 raw QRT deluxe w/50” cable Q8-3409-EDR-30 raw deluxe ret. Non-automatic Q8-3405-DR raw retractor red deluxe Q8-6961-QR30 quick release cable raw Q8-7579-T slide n’click top Q8-7582 cap for head of bolt – slide Q8-6301-PH paddle handle manual ass’y M7-3416 M-series belt w/J hook Q8-3405-DR-MAX raw MAX retractor no knobs [submission indicates part number Q8-3409-DR-MAX] Q8-3405-E QRT ret. non quto raw rh knob M7-6320 M-series pre-sub lap belt

Certain parts are excluded from classification in heading 8708, HTSUS, because of the legal notes and the fact that these parts fall within the tariff definition of “parts of general use.” Additionally, certain parts are parts of parts of the securement systems and not recognizable in and of themselves to be classifiable as parts of motor vehicles. These parts which are excluded from classification within 8708, HTSUS, and thus classifiable elsewhere are:

Q5-6500A-5 shoulder belt bracket assembly (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q8-7579-B slide n’click bottom Q5-3212-E bracket for Freedman seating described as special bracket designed to install wheelchair restraints in city buses (made of carbon steel, subheading 8302.30.3060, HTSUS) Q5-7551-TF end cap for flange track (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q8-6301-R2A handle release for QRT (made of carbon steel, subheading 8302.30.3060, HTSUS) Q8-6301-R-12 handle release mounting plate (made of carbon steel, subheading 8302.30.3060, HTSUS) Q5-7571 oval “L” pocket no cover (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q5-6100-FPD predrilled 100” Flange aluminum track (subheading 8302.30.3060, HTSUS) Q5-7551-SR end caps for surface rail (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q5-3053-3 3-stud fitting, cast MA-7560 ‘A’ plate (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) M7-3051 M series A track fitting Q5-7551-SRS surface rail end cap – silver (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q04C7560 QLK 100 base (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q5-3053-4-2 4-stud body fitting Q5-3053-4-2P 4-stud fitting w/2 plungers Q5-6509-BK-10 3/8-16 x 1-1/4 hex bolt (subheading 7318.15.80) Q8-6516 universal J hook (if of iron or steel, subheading 7326.90.8588, HTSUS) Q8-6517 J hook for belts – no direction (if of iron or steel, subheading 7326.90.8588, HTSUS) Q8-6517-Y J hook for belts; no direction, finish – yellow electro-power (if of iron or steel, subheading 7326.90.8588, HTSUS) 6506-02A rivet for Q5-3030 (subheading 7318.23, HTSUS or subheading 8308.20, HTSUS, depending on constituent material) C8-6301-4 claw spring (if made of steel, may be classifiable in heading 7320, HTSUS) Q5-3215 single ring anchor Q04C6711 QLK 100 stabilizer arm Q04C6511 thread filler plate Q04C6562 flanged bushing (if of iron or steel, subheading 7326.90.8588, HTSUS) Q04C6562-1 bushing – solenoid (if of iron or steel, subheading 7326.90.8588, HTSUS) Q04C6710 QLK 100 stabilizer base Q8-6510 30 DGR fixed mounting bracket (made of carbon steel, subheading 8302.30.3060, HTSUS) Q5-7535 seat anchor fitting – base (made of steel, subheading 8302.30.3060, HTSUS) Q8-6301-RF release handle frame (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q8-6300-15 QRT pin connector base (if made of iron, steel, aluminum or zinc, subheading 8302.30.3060, HTSUS; if made of other base metals, subheading 8302.30.6000, HTSUS) Q5-3083 male tongue w/rivet pin (if made of base metal, subheading 8308.90.6000, HTSUS) Q5-3401-1 1” cam buckle (if made of base metal, subheading 8308.90.6000, HTSUS) Q5-1140-P retrofit instruction plate (made of aluminum, subheading 8310.00.0000, HTSUS) Q8-6911 “E” clip to secure cable (subheading 7318.24, HTSUS) RP-1510-SCREW screw for plastic cover (made of steel, subheading 7318.14.1060, HTSUS) Q9-3040 QLK 100 clear cover (subheading 9023.00.000, HTSUS) Q5-3050 flat hook for belts Q5-3210 yellow anchor plate Q8-6301-R2 handle release for QRT Q8-6522-MAX QRT MAX bottom zinc cover Q8-6520-MAX QRT MAX top zinc cover Q8-6522 bottom retractor zinc Q8-6520 beluxe top zinc Q5-6304-6 raw cable extension only Q5-3040 female pin connector assembly Q8-8510-33 logo sticker

The webbing material, Q5-4100, Q5-4120-RED, Q5-4100-1-BLUE, Q5-4110, and Q5-4100-GRAY, imported in the piece, is classifiable as narrow woven fabric in heading 5806, HTSUS. It appears from the information in the file, the webbing is of polyester. Based on that information, the webbing material is classifiable as narrow woven fabric of polyester in subheading 5806.32.2000, HTSUS. HOLDING:

The parts of wheelchair securement systems at issue are not all classifiable in subheading 9817.00.96, HTSUS, which provides for “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles: Other.” Refer to the “Law and Analysis” portion of this decision for the listing of parts which are classifiable in subheading 9817.00.96, HTSUS. Merchandise classifiable in subheading 9817.00.96, HTSUS, has a duty rate of FREE.

For purposes of Statistical Note 1, Subchapter XVII, Chapter 98, the classification that would apply if subheading 9817.00.96, HTSUS, were not applicable must be provided. Numerous parts at issue are classifiable in subheading 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” Again, refer to the listing in the “Law and Analysis” portion of this decision. Merchandise classified in this provision was dutiable at the time of entry at 2.5 percent ad valorem.

The webbing material, Q5-4100, Q5-4120-RED, Q5-4100-1-BLUE, Q5-4110, and Q5-4100-GRAY, imported in the piece, is classifiable as narrow woven fabric of polyester in subheading 5806.32.2000, HTSUS. Merchandise classified in this subheading and entered in 2006 or 2007 was dutiable at 6.2 percent ad valorem. The webbing material is not classifiable in subheading 9817.00.96, HTSUS.

The emergency belt cutter, Q5-7590, is classifiable in subheading 8214.90.9000, HTSUS, which provides for “Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Other: Other (including parts).” Merchandise classifiable in this provision was dutiable at the time of entry at 1.4 cent each plus 3.2 percent ad valorem. The emergency belt cutter is not classifiable in subheading 9817.00.96, HTSUS.

The one-inch webbing loops, Q5-7580, are classifiable in subheading 6307.00.9889, HTSUS, as other made-up articles of textiles. However, they are also classifiable in subheading 9817.00.96, HTSUS. As merchandise classifiable in subheading 9817.00.96, HTSUS, the one-inch webbing loops, Q5-7580, have a duty rate of FREE.

The nylon pouches, Q5-8522-B (nylon wall pouch – bluebird) and Q5-8522, are not classifiable in subheading 9817.00.96, HTSUS. These pouches are classifiable in subheading 4202.92.30, HTSUS. Merchandise classifiable in this subheading at the time of entry, 2006 and 2007, was dutiable at 17.6 percent ad valorem. Part Q9-3040, identified as the QLK 100 clear cover, is designed to illustrate the workings of the part for the edification of Q’Straint customers. Therefore, part Q9-3040 is classifiable in subheading 9023.00.0000, HTSUSA, which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” Goods classifiable in subheading 9023.00.0000, HTSUSA, are subject to a duty rate of FREE.

For the remaining articles, refer to the Law and Analysis portion of this decision wherein numerous classifications are provided. With regard to articles for which a classification has not been provided, we leave it to the port to determine the classification with the assistance, if necessary, of the appropriate National Import Specialist.

The Protest is allowed in part, denied in part. In accordance with the Protest/Petition Processing Handbook (CIS HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision Regulations and Rulings of the Office of International Trade will make the decision available to CBP personnel,

and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,


Myles B. Harmon, Director
Commercial and Trade Facilitation Division