CLA-2-87:OT:RR:NC:N2:201
David Robeson
Mohawk Global
123 Air Cargo Road Syracuse, NY 13212
RE: The tariff classification of aftermarket mobility scooter service parts from China
Dear Mr. Robeson:
In your letter dated May 23, 2024, you requested a tariff classification determination on five (5) aftermarket service parts used on the Golden Avenger mobility scooter, model number GA541, as well as the applicability of a secondary classification under 9817.00.96.
The first item has been identified as a replacement seat for the Golden Avenger (Part Number SMH-BLK-2017-A41). The seat has dimensions of 20 x 17 at the base. The seat includes a steel base (Parts MBH-541D-SEATH and MBX-541D-SSA). It also includes the right (MBX-541D-RAA) steel armrest and the left (MBX-541D-LAA) steel armrest. The foam armrest pads (MBH-541D-PAD) are encased with a vinyl covering and are used on both the left and steel armrests. You state that the seat is specifically designed for the Golden Avenger mobility scooter (GA541) and would not fit another model. The seat assembly is mainly purchased through medical supply and medical equipment distributors.
The applicable subheading for Part Number SMH-BLK-2017-A41 will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disabled persons. The rate of duty will be Free.
The second item under consideration is identified as a sealed lead-acid rechargeable battery (Part Number MBE-BATT22), which has a nominal voltage of 12 V and a nominal capacity of 22 Ah. It measures approximately 7.13 inches in length, 3.01 inches in width, 6.57 inches in height, and weighs 13.4 pounds. While used to power the Golden Avenger scooter, the battery is not exclusive to scooters and can also be used in a wide range of applications.
The applicable subheading for the lead-acid rechargeable battery, part number MBE-BATT22, will be 8507.20.8041, HTSUS, which provides for Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Other lead-acid storage batteries: Other: Other: 12 V batteries. The rate of duty will be 3.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8507.20.8041, 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 8507.20.8041, HTSUS, listed above.
The third item under consideration is identified as the Circuit Board Dashboard, PN MBE-541D-DCB, which is described as a printed circuit board assembly having four relays, various electronic components, such as resistors, capacitors, integrated circuits, and more. This printed circuit board assembly plugs directly into the dashboard by ribbon cables and functions to control the operation of dashboard features.
The applicable subheading for the Circuit Board Dashboard, PN MBE-541D-DCB, will be 8537.10.9170, HTSUS, which provides for Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity: For a voltage not exceeding 1,000 V: Other: Other: Other. The rate of duty will be 2.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8537.10.9170, 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 8537.10.9170, HTSUS, listed above.
The fourth item under consideration is identified as the Battery Charger, PN MBE-CHG80ASTD, which is described as a freestanding enclosure having charge and power indicators on the top, an input power cord, an output cord, and a charging unit base. The Battery Charger has an output of 24 VDC at 8 A and is said to plug into the scooter dashboard via a three-pin XLR male connector.
The applicable subheading for the Battery Charger, PN MBE-CHG80ASTD, will be 8504.40.9530, HTSUS, which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters other: rectifying and rectifying apparatus: power supplies: With a power output exceeding 150 W but not exceeding 500 W. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8504.40.9530, 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 8504.40.9530, HTSUS, listed above.
The final product is identified by part number MBE-541D-MAINWH and is described as a wire harness specifically designed for use with the Golden Avenger Mobility Scooter. The subject harness is composed of various insulated electrical wires bundled together into a set and affixed with connectors and terminals at the ends. The harness is used to connect various electrical components within the scooter including the motor, the SD module, PCB, and instrument panel.
The applicable subheading for the wire harness, part number MBE-541D-MAINWH will be 8544.30.0000, HTSUS, which provides for Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships. The rate of duty will be 5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8544.30.0000, 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., 9903.88.01, in addition to subheading 8544.30.0000, HTSUS, listed above.
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, including information on exclusions and their effective dates, 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.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped.
Subheading 9817.00.96, HTSUS, covers: Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons;
parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles . . . Other. The term blind or other physically or mentally handicapped persons includes 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. U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS. Subheading 9817.00.96, HTSUS, excludes (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or, (iv) medicine or drugs. U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS.
In Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int'l Trade 2017), aff'd, 899 F.3d 1308 (Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that specially means to an extent greater than in other cases or towards others and designed means something that is done, performed, or made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural. We must first evaluate for whose, if anyone's, use and benefit is the article specially designed, and then, whether those persons [are] physically handicapped []. Sigvaris, 899 F.3d at 1314.
The Court of Appeals for the Federal Circuit CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be specially designed, the merchandise must be intended for the use or benefit of a specific class of persons to an extent greater than for the use or benefit of others and adopted the five factors used by U.S. Customs and Border Protection (CBP):
(1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive; (3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped.
Based on the information supplied, the replacement parts for the Golden Avenger do not satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification will not apply in subheading 9817.00.96, HTSUS.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division