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 a power supply from China
Dear Mr. Leo:
In your letter dated April 22, 2020 you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise under consideration is identified as the Power Supply, Part # 1041938, which you describe as a 250-watt medical grade power supply used exclusively with the Respironics V60 Ventilator. The V60 Ventilator is produced to meet medical device regulatory and safety requirements. The function of the power supply is to convert input AC line voltage to a 5 VDC and 24 VDC electrical output supplied to the V60 Ventilator. We would note that subject Power Supply functions as the primary source of power for the ventilator.
In your request, you suggest the Power Supply should be classified under 8504.40.9530, Harmonized Tariff Schedule of the United States. We agree.
The applicable subheading for the Power Supply, Part # 1041938, will be 8504.40.9530, HTSUS, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters other: Rectifiers and rectifying apparatus: Power supplies: with a power output exceeding 150 W but not exceeding 500 W.” The general rate of duty will be Free.
In your submission, you request consideration of a secondary classification for the Power Supply under subheading 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 Power Supply is uniquely designed to work exclusively with the Respironics V60 Ventilator. Based on the information provided, the Respironics V60 Ventilator provides invasive and non-invasive, positive pressure ventilation to adult, pediatric, and infant patients who suffer with chronic respiratory failure. 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 Power Supply, Part # 1041938, 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