CLA-2-42:OT:RR:NC:N4:441
Terry Pilant
Jacobson Global Logistics, Inc.
1930 Sixth Avenue South, Suite 401
Seattle, WA 98134
RE: The tariff classification of a mobility lap blanket, a seat back organizer, under seat organizer, arm rest organizer, and a walker organizer from China
Dear Mr. Pilant:
In your letter dated January 12, 2012, you requested a tariff classification ruling on behalf of your client, Classic Accessories. Your samples will be returned to you.
The sample you refer to as the “Mobility Scooter/Wheelchair Lap Blanket” is a two-layer blanket designed to attach to a scooter or wheelchair with hook-and-loop fastener strips. It has an outer layer of water-resistant polyester woven fabric and an inner layer of insulating fleece fabric. It has an adjustable waist belt with a plastic buckle. Optional leg straps attach with hook-and-loop fastener strips.
The sample you refer to as the “Seat Back Organizer” is a carrying bag specially shaped and designed to be attached to the back of a mobility scooter or wheelchair. It is constructed with an outer surface of 100% polyester textile material and is intended to provide storage, organization, protection and portability to personal effects during travel. The carrying bag has a textile-lined storage compartment with no additional features and a zipper closure. The front exterior has three open pockets that overlap a large zippered pocket with a divided interior. Attached to a metal ring at the top of the bag there is a seat back pad which is a textile panel that fits between a person’s back and the seat itself. The back pad has an adjustable webbed strap and a plastic buckle closure that fastens under the seat. Each side of the bag has a padded handle that fits around the handle bars of a scooter or wheelchair. The carrying bag measures approximately 14” (W) x 13.5” (H) x 5.5” (D).
The sample you refer to as the “Under Seat Organizer” is a padded carrying bag specially shaped and designed to be attached to the back of a person’s wheelchair. It is constructed with an outer surface of 100% polyester textile material and is intended to provide storage, organization, protection and portability to personal effects during travel. The carrying bag has a textile-lined storage compartment with no additional features and a zipper closure. The top of the bag has a zippered pocket with a divided interior. The back exterior has four separate adjustable webbed straps with plastic closures that fasten around the legs of a wheelchair. The bag measures approximately 12” (W) x 8” (H) x 6” (D).
The sample you refer to as the “Arm Rest Organizer” is a carrying bag specially shaped and designed to be attached to the back of a person’s mobility scooter or wheelchair. It is constructed with an outer surface of 100% polyester textile material and is intended to provide storage, organization, protection and portability to personal effects during travel. The carrying bag has a textile-lined storage compartment with a zipper closure and an open pocket across the width of the back wall. It has two webbed straps with hook-and-loop closures that fasten round the arm rest of a wheelchair. The bag measures approximately 11.5” (W) x 6.5” (H) x 3” (D).
The sample you refer to as the “Standard Walker Organizer” is a carrying bag specially shaped and designed to be attached to the back of a person’s walker. It is constructed with an outer surface of 100% polyester textile material and is intended to provide storage, organization, protection and portability to personal effects during travel. The bag has two storage compartments that are separated by a four inch band of textile material which allows the bag to hang over a metal bar of the walker. One compartment has an open top, a divided interior, and a zippered pocket with an overlapping open pocket on the exterior. The second compartment has an open top, a divided interior and three open pockets on the exterior. The bag is attached to the walker by four hook-and-loop straps and has a webbed carrying handle at the top. It measures approximately 9.5” (W) x 25” (L).
The applicable subheading for the mobility lap blanket will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty is 7 percent ad valorem.
The applicable subheading for the seat back organizer, under seat organizer, arm rest organizer and walker organizer will be 4202.92.9026, HTSUS, which provides for containers and cases, with outer surface of textile materials, other, other, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for the carrying bags used with a wheelchair or mobility scooter, we believe that it is very unlikely that they would be used by someone with the more general purpose wheelchairs routinely used by those with acute or transient disabilities, as in New York Ruling Letter 868213 – 101, 11-5-91.
On that basis a secondary classification will apply for all these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 specifically regarding the classification in 9817.00.96 of this item, please contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the ruling in general, please contact National Import Specialist Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division