CLA-2-84:OT:RR:NC:N1:102
Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
24th Floor
New York, New York 10022
RE: The tariff classification of an exhaust fan assembly from China
Dear Mr. Leo:
In your letter dated July 29, 2020, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The product under consideration is an exhaust fan assembly, part number 1127390. The exhaust fan assembly is a component of a thermal management subsystem that is used in Respironics’ Trilogy Oxygen Ventilator. The assembly is constructed of plastic material that is UL 94V-0 rated, and consists of a housing, a four wire interface, a rotor locked status signal, and an axial fan. The square shaped assembly connects to the ventilator’s printed circuit assembly and is also, mounted to the ventilator using a fan retainer. The exhaust fan assembly’s function is to expend heat and oxygen within the Trilogy Oxygen Ventilator, during normal operation.
You suggest that the fan assembly is classified under subheading 8414.59.6590. We agree.
The applicable subheading for the Exhaust Fan Assembly, part number 1127390, will be subheading 8414.59.6590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Axial. The general rate of duty is 2.3 percent ad valorem.
In your submission you request consideration of a secondary classification for the subject exhaust fan assembly 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.” In this request, it is stated that the subject exhaust fan assembly is designed to work exclusively with a portable ventilator. CBP has previously determined that the portable ventilator with which the subject blower assembly is used with is eligible for the secondary classification of HTSUS 9817.00.96, e.g., New York Rulings N308572, dated January 17, 2020. In this ruling, CBP determined that Respironics’ Trilogy Oxygen Ventilator, which is used to treat individuals with respiratory afflictions, ise specifically designed and adapted for the benefit of persons suffering from a chronic physical impairment and as such, eligible for the secondary classification under HTSUS 9817.00.96, as chronic respiratory illnesses satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, a chronic respiratory illness satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a) and the secondary classification of 9817.00.96 will apply to the Exhaust Fan Assembly, part number 1127390.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8414.59.6590, 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 8414.59.6590, HTSUS, listed above. Please note the additional duties imposed by subheading 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 subheading 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 subheading 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 subheading 9802.00.80.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division