CLA-2-83:OT:RR:NC:N1:121
Ms. Patti McQuade
Brasstech
201 Carnegie
Santa Ana, CA 92705
RE: The tariff classification of a safety bar mounting kit from Taiwan and China
Dear Ms. McQuade:
In your letter dated November 20, 2013, you requested a tariff classification ruling.
The product under consideration is identified as a Grab Bar Mounting Hardware Pack, item number 199X. It includes a circular brass mounting flange (part number 1995), a 2.5mm alloy steel hex key (part number 10888), a rubber O-ring (part number 914960), and four stainless steel screws (part numbers 92308 and 92383). All components are imported together in a heat sealed bag and are used to mount a safety grab bar to a wall in a bathtub or shower area.
The Grab Bar Mounting Hardware Pack will be classified as a set for tariff purposes because it meets all requirements noted in Explanatory Note (X) to General Rules of Interpretation (GRI) 3(b). The essential character of the set is imparted by the brass mounting flange.
The applicable subheading for the Grab Bar Mounting Hardware Pack, item number 199X, will be 8302.41.9080, 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, other, other. The rate of duty will be 3.5 percent ad valorem.
Based on the engineering drawings and other information you provided, we find that item number 199X was specially designed or adapted for use with the grab bars discussed in New York Ruling Letter N246904, mailed to you on November 13, 2013. In that ruling, a secondary classification in subheading 9817.00.96, HTSUS, was found to apply to item number 1995.
A secondary classification will apply for item number 199X in subheading 9817.00.96, HTSUS, which provides for parts specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind.)
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 antidumping 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 of these items in subheading 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division