CLA-2-42:OT:RR:NC:N4:441
Courtney Cabin
Phoenix International Freight Services, LTD
1501 N. Mittel Blvd, Suite A
Wood Dale, IL 60191
RE: The tariff classification of an oxygen container bag from China
Dear Ms. Cabin:
In your letter dated April 7, 2010, you requested a tariff classification ruling on behalf of your client Sunset Healthcare Solutions, LLC. In your letter you referred to four styles, but have only submitted a sample of one. This ruling is applicable only to the sample that was submitted, CSB M6. Your sample will be returned.
Style CSB M6 is a soft-sided travel bag constructed with an outer surface of man-made textile material. It is designed to provide protection, portability, storage, and organization to an oxygen container. The interior of the bag is textile-lined, and slightly padded with no additional features. The bag has a nylon zipper closure along two sides and an adjustable, removable webbed shoulder strap. It also has a webbed carrying handle and measures approximately 7” (W) x 14.25” (L) x 3” (D).
The applicable subheading for style CSB M6 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The general rate of duty will be 17.6 percent ad valorem.
In your submission you request a secondary classification for the oxygen container bag under HTSUS 9817.00.96, as an article 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.
You state that the bag described in your submission is specially designed to carry a liquid oxygen container. The bag facilitates the storage and transportation of these oxygen canisters, and is marketed solely to healthcare providers and individuals with chronic respiratory disabilities who are required to have access to a portable oxygen supply on a daily basis. The bag in your submission is similar in form and function to those described in New York Ruling Letter L86090, July 22, 2005. That ruling determined that textile bags specially designed to carry liquid oxygen canisters for ambulatory persons suffering from chronic respiratory disabilities were eligible for secondary classification under HTSUS 9817.00.96.
On that basis a secondary classification will apply for the oxygen container bag in HTSUS 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. 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).
If you have any questions regarding classification in subheading 9817.00.96, contact National Import Specialist James Sheridan at 646-733-3012. If you have questions regarding classification in Heading 4202, please contact National Import Specialist Vikki Lazaro at (646) 733-3041
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division