CLA-2 CO:R:C:S 557458 MLR
Mr. Steven G. Cooper
Cooper & Cooper Sales Inc.
4861 24th Avenue
Port Huron, MI 48060
RE: Eligibility under the Nairobi Protocol; specially designed
or adapted for the handicapped; shower/bath seats; wall
mount grab bars; bathtub safety rails; safety barrier free
assist items; support
Dear Mr. Cooper:
This is in reference to your letter of June 25, 1993,
requesting a ruling regarding the applicability of subheading
9817.00.96, Harmonized Tariff Schedule of the United States
(HTSUS), to shower/bath seats, wall mount grab bars, and bathtub
safety rails.
FACTS:
The articles at issue are referred to as "safety barrier
free assist items" which are manufactured in Canada.
Specifically, a brochure was submitted featuring shower/bath
seats, grab bars which are mounted to walls in showers and
bathtubs, and bathtub safety rails which are mounted to the edges
of bathtubs. It is stated that these articles are directed to
the handicap market and are designed to assist those that choose
to make them available either at home or at a public place such
as motels or long-term care facilities. Some of the articles are
portable.
ISSUE:
Whether the shower/bath seats, grab bars, and bathtub safety
rails are "specially designed or adapted" for the handicapped
within the meaning of the Nairobi Protocol, and, therefore,
eligible for duty-free treatment under subheading 9817.00.96,
HTSUS.
LAW AND ANALYSIS:
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 state that "[a]rticles specially designed
or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons" are eligible for
duty-free treatment.
U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, states
that, "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."
U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS, which
establishes limits on classification of products in these
subheadings, states as follows:
(b) Subheadings 9817.00.92, 9817.00.94, and 9817.00.96 do
not cover--
(i) articles for acute or transient disability;
(ii) spectacles, dentures, and cosmetic articles for
individuals not substantially disabled;
(iii) therapeutic and diagnostic articles; or
(iv) medicine or drugs.
The primary issue regarding the articles at issue is whether
they are "specially designed or adapted" for the use or benefit
of the handicapped within the meaning of the Nairobi Protocol.
Specifically, Headquarters Ruling Letter (HRL) 556449 dated May
5, 1992, addressed this issue and determined that the likelihood
of the general public utilizing a bedside toilet or dressing aids
was remote. Consequently, it was held that these articles, as
well as toilet support arms, shower stools, and grab rails which
are mounted to walls in and around showers and bathtubs for
stabilization when entering or leaving a shower or bathtub were
specially designed or adapted for the handicapped, and,
therefore, eligible for duty-free treatment under subheading
9817.00.96, HTSUS. Because the shower/bath seats, wall mount
grab bars, and bath tub safety rails in this case are similar to
those discussed in HRL 556449, and serve the same purposes, we
find that they are eligible for duty-free treatment under
subheading 9817.00.96, HTSUS, as well.
HOLDING:
On the basis of the information submitted, the shower/bath
seats, wall mount grab bars, and bath tub safety rails are
considered to be articles specially designed or adapted for the
handicapped, and, therefore, eligible for duty-free treatment
under subheading 9817.00.96, HTSUS.
Sincerely,
John Durant, Director