CLA-2-40:OT:RR:NC:N1:137
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
New York, New York 10022
RE: The tariff classification of a rubber isolator from China
Dear Mr. Leo:
In your letter dated June 24, 2020, you requested a tariff classification ruling, on behalf of your client, Respironics. Representative samples were provided with the request and will be retained by this office.
The subject product is described as the SimplyGo Rubber Isolator (#1116811) designed for use on the SimplyGo Mini oxygen concentrator. The isolators consist of a steel fastener molded into vulcanized natural rubber. Multiple isolators will be used to mount the compressor into the oxygen concentrator to reduce vibration and noise.
You state that the SimplyGo Rubber Isolator (#1116811) is specifically designed to work with the SimplyGo Mini oxygen concentrator. The isolator is specifically designed to work with the frequency output of the compressor to produce compressed air needed to output oxygen. Given the overall space constraints within the device, a custom rubber isolator was designed for the product, as an off-the-shelf part could not be utilized.
You propose classification under 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), as a part of the SimplyGo Mini Oxygen concentrator. However, Note 1(a) to Chapter 90 states in relevant part that the chapter does not cover articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016). Although the Rubber Isolator is comprised of vulcanized rubber and a steel bud (fastener) molded together, we find that the steel bud simply facilitates mounting of the compressor to the plastic housing, while the rubber serves to provide for the reduction in noise and vibration. Because the Rubber Isolator is an article whose essential character derives from vulcanized rubber, it is an article of vulcanized rubber, classifiable in heading 4016, HTSUS. Articles of HTSUS heading 4016 are excluded from heading 9019 by note 1(a) to Chapter 90 of the HTSUS.
The applicable subheading for the SimplyGo Rubber Isolator (#1116811) will be 4016.99.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: other: of natural rubber: other: other. The general rate of duty will be FREE.
In your submission you request consideration of a secondary classification for the isolator under 9817.00.96, HTSUS which applies to “articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article.” 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.” The issue in the instant case is whether the subject isolator is “specially designed or adapted” for use in an article that are “specifically designed or adapted” for the use or benefit of handicapped persons, which is required under subheading 9817.00.96, HTSUS.
Based on the information you provided, the SimplyGo Mini Oxygen concentrator is 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, the oxygen concentrators qualify for duty-free treatment under subheading 9817.00.96, HTSUS. You state that the subject isolator is specially designed to work exclusively with the SimplyGo Mini Oxygen concentrator. It is a part of the oxygen concentrator which is designed for individuals with chronic respiratory illnesses. Accordingly, we find that the rubber isolator for use in the SimplyGo Mini Oxygen concentrator is entitled to duty-free treatment under subheading 9817.00.96, HTSUS. This classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4016.99.3550, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4016.99.3550, HTSUS, listed above. The additional duties imposed by heading 9903.88.03 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division