CLA-2-39:OT:RR:NC:N4:422
Mr. John M. Peterson
Neville Peterson LLP
17 State Street – 19th Floor
New York, NY 10004
RE: The tariff classification of a plastic walk-in tub from an unspecified country
Dear Mr. Peterson:
In your letter dated July 1, 2013, on behalf of your client, AS America Inc., an American Standard Brands company, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a 30” x 52” Gelcoat Walk-In Tub. This item is a deep and spacious walk-in bath that is made of fiberglass-reinforced plastic material. It features a large walk-in door, deep soaking dimensions, a built-in chair-height seat, and textured floor.
The applicable subheading for the 30” x 52” Gelcoat Walk-In Tub will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for baths…and similar sanitary ware, of plastics: baths, shower baths, sinks and washbasins. The general rate of duty will be 6.3 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for this walk-in tub, we agree that it is quite unlikely that an intended individual user would have an acute or transient disability, as that term is used in HTSUS, Chapter 98, Subchapter 17, U.S. Note 4-b-i, in view of the large effort and cost needed for installation.
From a review of the internet, there are major inconveniences to a walk-in tub compared to the use of an ordinary, one piece tub. In addition to the much higher cost and the presence of a large seam that may result in leaks, the user must stay in the tub while it fills with water and while it completely drains instead of entering it when the desired level and temperature is reached and exiting when the bath is completed before the water cools additionally.
Although the import can be used by those with no or minor mobility handicaps, the market for this item would presumably be negligible unless frequent use by one or more individuals with severe mobility disabilities is expected.
As noted in Treasury Decision 92-77, dated August 3, 1992, major inconveniences in the use of the item by the general, non-handicapped public, compared to other items which perform the same basic function, is a significant factor in determining that the item is specially designed or adapted for the handicapped.
On that basis a secondary classification will apply for this item in 9817.00.96, HTSUS, which provides for articles specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind), which is 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 or countervailing or dumping 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 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, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division