CLA-2-83:RR:NC:N1:121 R02359
Mr. Peter Munoz
DLP Ltd.
Snugborough Trading Estate
Braddan, Isle of Man
IM4 4LH, British Isles
RE: The tariff classification of safety supports from China
Dear Mr. Munoz:
In your letter dated August 2, 2005, you requested a tariff classification ruling. The merchandise consists of safety supports that are designed to be permanently affixed to walls.
The Plastic Fluted Grab Bar is designed to provide additional grip and assist in preventing accidental slipping for the blind and visually impaired. It is made of poly vinyl chloride (PVC).
The Natural Grip Grab Bar is designed for use by the blind and visually impaired. It is made of plastic reinforced with a stainless steel tubular core. Your letter indicates that this product is 60% stainless steel and 40% polypropylene by weight.
The Newel Handrail is designed for use on a stairwell corner to avoid a handicapped person having to release his/her handgrip while using the stairs. It is made of mild steel tubular construction.
The Welded and Bolted Flange Grab Bar is designed for inside use by steps and doorways. It is made of cold drawn steel tube.
The Flat End and Cranked Grab Bar is designed to allow the handicapped person to step up and pass through a doorway without releasing his/her grip on the rail. It is made of either mild steel for indoor use or stainless steel for outdoor use.
The Drop Down Rail is designed to provide additional support next to a toilet. It is made of steel and folds back to the wall when not in use.
You indicate that the Plastic Fluted Grab Bar should be classified at 3926.90.9880, HTS, as other articles of plastic. This classification is not appropriate, however, since this product is more specifically provided for elsewhere.
The applicable subheading for the Plastic Fluted Grab Bar will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builder’s ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.
You indicate that the Natural Grip Grab Bar should be classified at 7326.90.8587, HTS, as other articles of iron or steel. This classification is not appropriate since this article is more specifically provided for elsewhere. You also indicate that the Newel Handrail, Welded and Bolted Flange Grab Bar, Flat End and Cranked Grab Bar, and Drop Down Rail should be classified at 8302.41.9080, HTS, as base metal mountings and fittings, suitable for buildings, other, other, other. This classification is not appropriate since these articles are made of steel and are provided for in subheading 8302.41.60.
The applicable subheading for the Natural Grip Grab Bar, Newel Handrail, Welded and Bolted Flange Grab Bar, Flat End and Cranked Grab Bar, and Drop Down Rail will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem.
You indicate that you believe that a secondary classification in HTS 9817.00.96 should apply.
The Plastic Fluted and Natural Grip Grab Bars and the Drop Down Rails are used in the bathroom and are similar to the items in Headquarters Ruling Letter 557458, dated 10-28-93. The Newell Handrail and the Welded and Bolted Flange and Flat End and Cranked Grab Bars are distinctive, large, vertical rails. Consistent with 557458, since they are quite obtrusive, it appears quite unlikely that they would be installed in a home other than for the use of someone who had permanent or chronic impairment, which substantially limited their walking.
On that basis a secondary classification will apply for these items in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met, including filing the U.S. Department of Commerce form ITA-362P with the Customs port of entry. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
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 classification of these items in 9817.00.96, HTS, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding this ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division