CLA-2-76, 98:OT:RR:NC:1:117
Mr. Peter Munoz
EASA Group
Moira Industrial Estate
34 Old Kilmore Road
Moira, Co. Armagh
BT67 OLZ
Northern Ireland
United Kingdom
RE: The tariff classification of half-height aluminum framed shower doors from Northern Ireland
Dear Mr. Munoz:
In your letter which was received September 11, 2013 you requested a tariff classification ruling.
The products which you intend to import are described as half-height shower doors. The door frames are aluminum and the panels within the frames are made from either polycarbonate or specially tempered glass according to customer order. A sample of the glass was submitted and will be retained by this office. The panels and frames which comprise the doors will be imported as a single unit. The aluminum, which predominates by weight and value over both the polycarbonate and the tempered glass, would be considered by this office to constitute the essential character of the doors.
The half-height doors are stated to be specially designed for use by handicapped persons, those with reduced mobility and the elderly. The prospective import allows for a caregiver to stand outside the doors to assist with showering while still providing water splash protection.
You have requested consideration for classification as articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.
The applicable subheading for the aluminum framed half-height doors will be 7610.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like prepared for use in structures: Doors, windows and their frames and thresholds for doors; other. The rate of duty will be 5.7 percent on the value.
Regarding your claim of duty free treatment under HTSUS 9817.00.96, these items are similar for the purposes of that claim to the half-height shower doors in New York Ruling Letter R02361, dated September 1, 2005. Also, per the logo on its website, EASA’s business is primarily providing “Accessible Showering Solutions,” typically in a family situation.
On that basis a secondary classification will apply for 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 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 regarding the classification in 9817.00.96, HTSUS, 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division