CLA-2-83:RR:NC:N1:113 I88229
Ms. Jennifer Dumont
UPS Customhouse Brokerage, Inc.
1 Peace Bridge Plaza, Suite 310
Buffalo, NY 14213
RE: The tariff classification of safety supports and mirrors from Germany
Dear Ms. Dumont:
In your letter dated October 28, 2002, on behalf of Barrier Free Architectural Inc., you requested a tariff classification ruling.
The merchandise consists of bathroom aids and equipment designed for disabled and aged individuals. Item number 440 is a safety support for the sink area. Items 445/T is a folding safety support, item number 445/G, a folding safety support sidewise rotating, and item number 445/GA, a folding safety support sidewise rotating with arm bearing. These three styles will be mounted in the toilet area. All of the safety supports are made of aluminum pipes covered with seamless nylon tubes. The last items are two adjustable glass mirrors (item numbers 480 and 480/Q) that will be secured to the bathroom wall. The reflective area of item number 480 measures approximately 23.5 inches by 17.5 inches, and item number 480/Q, 23.5 inches by 23.5 inches.
The applicable subheading for the four safety supports will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows…and base metal parts thereof, other mountings, fittings and similar articles and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the two adjustable mirrors will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed, including rear-view mirrors, other, framed, over 929 cm² in reflecting area. The rate of duty will be 6.5 percent ad valorem.
Regarding HTS 9817.00.96: The safety supports are similar to those in Headquarters Ruling Letter 557458, dated October 28, 1993. While many adjustable mirrors are made for those without handicaps, here the mirror's ability to rotate around only the horizontal axis is not likely of interest to those who are not in wheelchairs or with severe restrictions in their bodily movements, and the permanent attachment of the supports to the bathroom wall make it unlikely that it would be purchased by an individual for use following a temporary disability, such as a broken leg. Use by hospitals, typically for those with various severe transient illnesses, seems unlikely since a high level of grooming is a lesser priority in such cases and since such a mirror would be useful only to some percent of the patients.
On that basis a secondary classification will apply for all the items in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 646-733-3012.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division