CLA-2-63:OT:RR:NC:N3:351
Mr. Sean O’Keefe QStraint 4031 NE 12th Terrace Oakland Park, FL 33334 RE: The tariff classification of a textile bag cover from China Dear Mr. O’Keefe: In your letter dated February 19, 2025, you requested a tariff classification ruling for two articles. This letter will address the Quantum Bag Cover #Q030012. A sample of the product was provided to this office and will be retained for training purposes. The Arm Logo #QC06130 for the Quantum Rotating Arm will be addressed in NY N346219. SKU #Q030012, described as a “Quantum Bag Cover,” is a textile protective cover designed to be placed over a Quantum Backrest to prevent damage during transit and installation. The three-panel cover is composed of quilted fabric. The quilted fabric consists of three layers: a 100 percent polyester woven dyed blue/gray face fabric; an 80 percent cotton and 20 percent silk nonwoven padding middle layer; and a 100 percent polyester woven dyed black backing fabric. The rectangular shaped, rounded top cover features three 100 percent polypropylene black liner straps with a hook and loop fastener sewn at one end and finished with a one-inch wide 100 percent polyester black woven webbing. The bag cover measures 22 inches in length by 38 inches in width. You state the Quantum Bag Cover will be imported separately, sold with a Quantum wheelchair station to protect the Quantum Backrest, and will be discarded once the wheelchair station is installed for use. You have suggested that the “Quantum Bag Cover” should be classified under subheading 6301.90.0030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Blankets and traveling rugs: Other blankets and traveling rugs.” We disagree. The "Bag Cover" is not a blanket or furnishing article but, per requester, is used to protect the backrest of the Quantum wheelchair station from being damaged during transport and installation. Once the wheelchair station is received by the customer and installed for use, the bag cover is discarded.
The applicable subheading for the “Quantum Bag Cover” will be 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. In your ruling request, you suggested a secondary classification under subheading 9817.00.96, HTSUS, for the “Quantum Bag Cover” as an article specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 1982, Pub. L. No. 97-446, 96 Stat. 2329, 2346 (1983) established the duty-free treatment for certain articles for the handicapped. In T.D. 92-77, dated August 3, 1992 (26 Cust. Bull. 35, dated August 26, 1992), U.S. Customs and Border Protection (CBP) set forth its position regarding certain issues arising under the Nairobi Protocol. The first issue concerned the interpretation of the term specially designed or adapted. CBP pointed out that a primary factor to be considered in determining whether an article was specially designed and adapted was whether the article was easily distinguishable, by properties of the design and the corresponding use specific to this unique design, from articles useful to non-handicapped individuals. Therefore, if an article is solely dedicated for use by the handicapped it is CBP’s position that this would be conclusive evidence that the article is specially designed or adapted for the handicapped for purposes of the Nairobi Protocol. Subheading 9817.00.96, HTSUS, provides for “Articles specifically 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.” Based on the information supplied, it is the opinion of this office that the bag cover as imported is neither fixed with certainty as an article specifically designed or adapted for the use or benefit of physically handicapped persons, nor is it considered a part or accessory thereof. Specifically, the bag cover is used as packaging to shield the Quantum backrest from scratches and punctures during transport. Once the wheelchair station reaches its final destination and is installed, the bag cover is discarded. It is used as protection during transit but never used again once the wheelchair station is installed. Therefore, it is the opinion of this office that the “Quantum Bag Cover” is ineligible for duty free treatment afforded under the provisions of the Nairobi Protocol, specifically under subheading 9817.00.96, HTSUS. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6307.90.9891, 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/programs-administration/trade-remedies, 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 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division