CLA-2-85:OT:RR:NC:N2:220
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
New York, NY 10022-6850
RE: The tariff classification of a rotor from China
Dear Mr. Leo:
In your letter dated December 22, 2019 you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise under consideration is identified as the SimplyGo Rotor Part # 1101863, which is described as an electric rotor that is said to be used exclusively with the SimplyGo Portable Oxygen Concentrator (POC). The subject rotor is comprised of a dual output shaft, which allows the SimplyGo portable oxygen concentrator to run a dual cylinder compressor, and is of a specific configuration for use with the specialized POC motor stator. We would note that this ruling pertains only to the rotor and the stator is not subject to this review.
In your request, you suggest the subject rotor should be classified under 8503.00.6500, Harmonized Tariff Schedule of the United States. We agree.
The applicable subheading for the SimplyGo Rotor Part # 1101863, will be 8503.00.6500, HTSUS, which provides for "Parts suitable for use solely or principally with the machines of heading 8501 or 8502: Stators and rotors for the goods of heading 8501: Other." The general rate of duty will be 3%.
In your submission, you request consideration of a secondary classification for the rotor under 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “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 subject rotor is specially designed to work exclusively with the Philips Respironics SimplyGo POC and you note HQ Ruling Letter H301481, dated June 14, 2019, where CBP discussed the use of POCs by chronically ill individuals. Based on the outcome of HQ H301481 and the information you provided, oxygen concentrators are intended for use by individuals who suffer from chronic respiratory illnesses who require supplementary oxygen to accomplish their ongoing major life activities. In our view, chronic respiratory illness satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, a secondary classification will apply to the SimplyGo Rotor Part # 1101863, under 9817.00.96, HTSUS, which affords free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States.
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 the 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division