CLA-2-42:RR:NC:TA:341 L86090
Mr. Frank Schuchat
Schuchat, Herzog & Brenman, LLC
1900 Wazee Street, Suite 300
Denver, CO 80202
RE: The tariff classification of personal cylinder and liquid oxygen carriers of man- made textile materials; HTS 4202.92.9026; HTS 9817.00.96 from China and/or Korea.
Dear Mr. Schuchat: In your letter dated July 5, 2005, on behalf of Air Lift Unlimited, Inc., you requested a secondary classification ruling within tariff number 9817.00.96, HTSUSA which provides, in part, for duty free treatment for articles and their parts and accessories, specially designed or adapted for use or benefit of physically handicapped persons. The four samples submitted are personal cylinder and liquid oxygen carriers for models 34, 24, 46N, and 240-17. (The inquiry identifies the later as model #17 however, the sample is marked model 240-17) The carriers are manufactured of man-made fiber textile materials. Each is a soft-sided carrier specially shaped and fitted for a particular type and size cylinder oxygen or liquid oxygen container and, if necessary, a conserving device. The carriers are separately sold at retail for use by ambulatory persons who have a chronic respiratory disability and require a portable oxygen supply on a daily basis. Your samples are being returned as requested.
The applicable tariff provision for the carriers will be tariff number 4202.92.9026, Harmonized Tariff System of the United States, Annotated, which provides for other containers or cases, other, with outer surface of textile materials, of man-made textile materials. The general rate of duty is 17.6 percent ad valorem.
The secondary classification will apply for these items in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the handicapped provided all applicable entry requirements are met including the filing of U.S. Department of Commerce form ITA-362P with the Customs and Border Protection, port of entry.
HTS 4202.92.9026 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division