CLA-2-42:OT:RR:NC:N4:441
Mr. Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, 24th floor
New York, NY 10022
RE: The tariff classification of a case and bag from China
Dear Mr. Leo:
In your letter dated December 20, 2019, you requested a tariff classification on behalf of your client, Respironics, Inc. You have submitted samples, which will be returned to you under separate cover.
The submitted samples are a case (item number 1133930) and a bag (item number 1040420). Both articles are constructed with an outer surface of man-made textile material. The case and bag are specially shaped and designed to provide storage, protection, portability, and organization to the Trilogy Evo ventilator which is a device used to treat chronic respiratory insufficiency and failure.
The case features an adjustable, removable webbed shoulder strap and an exterior flap with a hook-and-loop closure. The exterior features a plastic snap closure and the interior features pre-cut shapes that are specifically designed to house the ventilator. It measures approximately 11.5 inches (w) by 10 inches (h) by 6 inch (d). The bag features an adjustable, removable webbed shoulder strap and a zippered top closure. The interior features pre-cut shapes that are specifically designed to hold the device. It measures approximately 11.5 inches (w) by 10.5 inches (h) by 6.5 inch (d).
The applicable subheading for the case and the bag will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem.
In your ruling request, you suggest a secondary classification in HTSUS 9817.00.96 for the case and bag, as articles specially designed or adapted for use by the chronically or permanently disabled or handicapped persons. HTSUS, Chapter 98, Subchapter 17, U.S. Note 4(a), 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.
The case and bag at issue are similar in form and function to the case described in New York Ruling Letter N172236, July 22, 2011. In that ruling letter, which covered a CPAP machine designed to treat individuals with chronic lung disease and other respiratory afflictions, along with its accompanying carrying case, it was determined that CPAP machines were specially designed and adapted for the benefit of persons suffering from a chronic physical impairment and thus were eligible for secondary classification under HTSUS 9817.00.96. The same held true for the specially designed carrying case that held the CPAP machine, when it was imported separately.
On that basis, a secondary classification will apply for the bag and case at issue here in HTSUS 9817.00.96, 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 applicable).
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. However, please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.04, and 9903.88.15 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS (except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80). Accordingly, the merchandise described above is not subject to the additional duties.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division