CLA-2-83:OT:RR:NC:N1:121
Mr. Bryon Brown
Global Sourcing Manager
Lifetime Products Inc.
P. O. Box 160010
Freeport Center, Bldg D-11
Clearfield, UT 84016
RE: The tariff classification and country of origin marking of wall-mounted bathroom safety accessories from China
Dear Mr. Brown:
In your letter received on April 11, 2012, you requested a tariff classification ruling. Pictures of the articles and two samples, the “2-in-1 Grab Bar Toilet Paper Holder” and the “2-in-1 Grab Bars & Towel Shelf,” have been submitted with your request.
The merchandise under consideration is five wall-mounted articles which are part of the “Grabcessories” line of bathroom safety products. Each model is made of stainless steel, can mount to both hollow walls and studs, supports a maximum weight of 500 pounds, and comes in three distinct finishes: a polished stainless steel “chrome” finish, a brushed nickel-plated finish and an oil-rubbed bronze-plated finish. Each article is imported unassembled and includes all necessary mounting hardware. You indicate in your letter that these products are for the use or benefit of seniors, the disabled, caregivers and their families to prevent falls, preserve dignity, enhance home accessibility and promote independent living. Each product meets American Disabilities Act (ADA) standards.
Model number 61022 is described as a “2-in-1 Grab Bar Toilet Paper Holder.” It measures approximately 11.3 inches in length by 7.5 inches in height by 5.1 inches in depth and consists of a semicircular stainless steel grab bar with an attached horizontal rod that is designed to hold a roll of toilet paper. It also includes two circular stainless steel mounting base plates, two decorative stainless steel face plates, two nylon anchors and various threaded fasteners.
Model 61023 is described as a “2-in-1 Shower & Tub Grab Ring.” It is a stainless steel semicircular ring designed to mount around a shower or bath tub faucet. It includes two round stainless steel mounting base plates, two round decorative stainless steel face plates, two nylon anchors and various threaded fasteners. It measures approximately 13.5 inches in length by 9.4 inches in height by 3.1 inches in depth.
Model 61024 is described as a “2-in-1 Grab Bar Towel Bar.” It is a stainless steel horizontal grab bar with a towel bar below. It measures approximately 24.1 inches in length by 4.6 inches in height by 3.7 inches in depth and includes two round stainless steel mounting base plates, two round decorative stainless steel face plates, two nylon anchors and various threaded fasteners.
Model number 61025 is described as a “2-in-1 Grab Bars & Towel Shelf.” It consists of a glass shelf and a stainless steel towel bar, which are supported between two semicircular vertically mounted stainless steel grab bars. It also includes four round stainless steel mounting base plates, four stainless steel L-shaped brackets, four round decorative stainless steel face plates, two nylon anchors and various threaded fasteners. It measures approximately 24.4 inches in length by 11.3 inches in height by 10 inches in depth.
Model 61026 is described as a “16 inch Traditional/Transitional Curved Decorative Grab Bar.” It is a stainless steel grab bar that includes two round stainless steel mounting base plates, two round decorative stainless steel face plates, two nylon anchors and various threaded fasteners. It measures approximately 16 inches in length by 3.5 inches in height by 3.8 inches in depth and features a bowed center that curves slightly away from the wall. Pictures you provided depict it mounted diagonally onto the shower/bath tub wall.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The “2-in-1 Shower & Tub Ring,” model number 61023, the “16” Curved Grab Bar,” model number 61026, and the “2-in-1 Grab Bars & Towel Shelf” are classified by application of GRI 1.
Legal Note 2 (a) to Chapter 94 includes in pertinent part “other shelved furniture” (including single shelves presented with supports for fixing them to wall). Heading 9403, HTSUS, is an eo nomine provision within Chapter 94. A review of descriptive and illustrative literature of model number 61025, the “2-in1 Grab Bars Towel Shelf,” indicates that the item is a single glass shelf piece of furniture with metal grab bars; it supports up to 500 pounds and includes all mounting hardware. It is well established that an eo nomine designation, absent contrary intent by Congress or some conflicting administrative practice or judicial authority, includes all forms of the article. Accordingly, this item is classified in heading 9403, HTSUS, the heading for furniture of other materials, household.
Since more than one heading in the tariff schedules covers the “2-in-1 Grab Bar Toilet Paper Holder,” model 61022 and the “2-in-1 Grab Bar Towel Bar,” model 61024, GRI 1 cannot be used as a basis for classification.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The “2-in-1 Grab Bar Toilet Paper Holder” and the “2-in-1 Grab Bar Towel Bar” are composed of two different components and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. GRI 3(c) provides that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration.
Neither the grab bar nor the toilet paper holder imparts the essential character to the “2-in-1 Grab Bar Toilet Paper Holder,” and neither the grab bar nor the towel bar imparts the essential character to the “2-in-1 Grab Bar Towel Bar.” Accordingly, the “2-in-1 Grab Bar Toilet Paper Holder” and the “2-in-1 Grab Bar Towel Bar” will be classified by application of GRI 3(c).
The applicable subheading for the “2-in1 Grab Bars Towel Shelf” model number 61025, will be 9403.89.6010, HTSUS, which provides for other furniture and parts thereof, furniture of other materials, including cane, osier, bamboo or similar materials, other, other, household. The rate of duty is free.
The applicable subheading for the“2-in-1 Grab Bar Toilet Paper Holder,” model number 61022, the “2-in-1 Shower & Tub Ring,” model number 61023, and the “16” Curved Grab Bar,” model number 61026, will be 8302.41.6080, 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 general rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the “2-in-1 Grab Bar Towel Bar,” model 61024, will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
Regarding your claim of a secondary classification under 9817.00.96, HTSUS, for these Grabcessories, they are described on the Lifetime flyer which states, “Bathroom Independence can be beautiful.” Whether or not the grab bar/ring is combined with another item, e.g., a towel shelf, the flyer indicates that it can support up to 500 pounds when installed as intended. Headquarters Ruling Letters 556449, May 5, 1992, and 557458, October 28, 1993, applied 9817.00.96 to various grab rails and bars permanently installed to the walls in bathrooms.
On that basis a secondary classification will apply for these Grabcessories in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty (if any) and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
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/.
You have also requested a ruling on whether your proposed marking is an acceptable country of origin marking for the imported bathroom safety accessories. The samples submitted were not marked with the country of origin.
You propose that each product will be marked in the following manner: the back of each mounting base plate will be die stamped with the words “Made in China,” a date sticker attached to the underside of each face plate will include the words “Made in China,” and the outer retail box will be marked with the words “Made in China” in close proximity to the bar code.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The proposed marking of the imported bathroom safety accessories , as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported products.
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 Barbara Kaiser at (646) 733-3024. If you have any questions specifically regarding the classification in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division