CLA-2-83:OT:RR:NC:N1:121
Mr. Richard S. Brown
Globe Express Services, Ltd.
1800 Associates Lane, Suite E
Charlotte, NC 28217
RE: The tariff classification of safety bars and shower seats from China
Dear Mr. Brown:
In your letter dated February 11, 2009, on behalf of Liberty Hardware MFG Corp., you requested a tariff classification ruling.
The merchandise under consideration is several styles of safety bars and shower seats sold under the Franklin Brass Brand. You indicate in your letter that these items are for the use or benefit of the permanently or chronically physically or mentally handicapped and that they meet ADA standards (American Disabilities Act).
Item number 5215 is described as a “Swing Up Grab Bar.” It is made of 1-1/4 inch diameter 18 gauge heavy duty stainless steel tubing with a 1/4 inch thick aluminum back plate. The tubing is assembled onto a swivel hinge and a stainless steel wall retaining clip is included to insure that the bar is held in an upright position. The grab bar is mounted onto a wood wall stud with four included hex head lag bolts. It supports a maximum weight of 500 pounds.
The next items are grab bars made of 18 gauge heavy duty stainless steel tubing. Each includes four hex head lag screws for mounting onto a wood wall stud. They support a maximum weight of 500 pounds. Item number 5612 measures 1-1/2 inches thick by 12 inches long; item number 5718 measures 1-1/4 inches thick by 18 inches long; item number 5612W measures 1-1/2 inches thick by 12 inches long; item number 5636PSBS measures 1-1/2 inches thick by 36 inches long; and item number 5724BS measures 1-1/4 inches thick by 24 inches long.
The next items are described as “Phenolic Shower Seats.” Item number 5404LH is a left handed model and item number 5404RH is a right handed model. They are comprised of frames made of 16 gauge stainless steel tubing, two 12 gauge stainless steel mounting brackets and seats constructed of 1/2 inch thick phenolic material (poly/resin base) with drainage slots. The seats fold up against the wall when not in use.
Item number 5682LH is a left handed grab bar and item number 5682RH is a right handed grab bar. Both styles are made of angled 18 gauge heavy duty stainless steel tubing measuring 1-1/2 inches in diameter and 16 inches wide by 32 inches long. Also included are six hex head lag screws for mounting onto a wood wall stud. They support a maximum weight limit of 500 pounds.
The applicable subheading for the grab bars will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), 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.
The applicable subheading for the shower seats will be 9402.90.0020, HTSUS, which provides for medical, surgical, dental or veterinary furniture…other. The rate of duty will be free.
We agree that the wall-mount grab bars are similar to those in Headquarters Ruling Letter 557458, 10-28-93. They are also similar to those in Section 19 in HRL 556449, 5-5-92. The fact that these items are designed to support 500 pounds helps to distinguish them from ordinary bathroom towel racks, etc. We do not agree that the Phenolic Shower Seats are similar to the items in HRL 557458, 10-28-93. However, they are similar to those in Section 17 in HRL 556449, 5-5-92. The fact that they are mounted to the wall helps to distinguish them from items for those with temporary disabilities or who just prefer to shower while seated.
On that basis, we agree that a secondary classification will apply for all these items in HTSUS 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 the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division