CLA-2-83:OT:RR:NC:N1:121
Joseph G. Atkins
Preferred Bath Accessories, Inc.
PO Box 546
Kernersville, NC 27285
RE: The tariff classification of a stainless steel grab bar from China
Dear Mr. Atkins:
In your letter dated May 14, 2019 you requested a tariff classification ruling.
The merchandise under consideration is identified as stainless steel decorative grab bars, from the following series: 5000, 6000, 7000 and 8000. These grab bars come in lengths ranging from 12 to 24 inches long and come in either a bright polished or satin stainless finish. They are wall mounted safety bars designed to be mounted in a tub or shower area. The submitted specification sheets indicate that each grab bar series meets and exceeds the Americans with Disabilities Act (ADA) requirements.
The applicable subheading for the stainless steel decorative grab bars will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… 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.
You requested a classification for these grab bars under secondary classification 9817.00.96, HTSUS. Headquarters Ruling Letter 556449, dated May 5, 1992, ruled that 9817.00.96 applied to: “Grab rails which are mounted to walls in and around showers and bath tubs. They are utilized for stabilization when entering or leaving the showers or bath tubs. The individual rails vary in size and composition…” While no definition was given, multiple later rulings have applied that determination to grab bars/rails in bathrooms which have a sufficient gap from the wall to be grasped and which are both capable of sufficiently securing/attaching to a wall and sufficiently strong in themselves that they can easily take the full weight of a typical adult who would otherwise fall. That does, in fact, approximate some of the requirements for grab bars/rails in public water closets under the ADA Accessibility Guidelines, Section 4.26, Handrails, Grab Bars, and Tub and Shower Seats.
On that basis, a secondary classification will apply for these stainless steel grab bars 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 (if any) and user fees (if any). Please note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
While the aforementioned merchandise is eligible for reduced duty treatment under subheading 9817.00.96, when that merchandise is produced in China it will be subject to additional duties imposed by Section 301, as described below.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8302.41.6080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.41.6080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division