CLA-2-83:OT:RR:NC:N1:121
Andy Huang
Philadelphia Hardware Group
6590 Top Gun Street
San Diego, CA 92121
RE: The tariff classification of stainless steel grab bars from China and Taiwan
Dear Mr. Huang:
In your letter dated March 11, 2020 you requested a tariff classification ruling. The sample you submitted was examined and will be returned as you requested.
The merchandise under consideration is stainless steel grab bars available in two styles: Item Code 5121 and Item Code 5131. Both items are identical except for the diameter of the bars; Item Code 5121 is 1 ½ inches in diameter, while Item Code 5131 is 1 ¼ inches in diameter. The bars are made of 18 gauge type 304 stainless steel tubing and are available in 18, 24, 30, 36, 42, and 48 inch lengths. Each bar has a 1 ½ inch wall clearance, is designed to hold a pull of up to 1000 pounds, and is able to support 250 pounds. The end of each bar has a round mounting flange with six holes for mounting screws, which are included. All bar lengths are available in an exposed flange or concealed flange option. The grab bars in the request are wall-mounted safety bars designed to be mounted in a bathroom near a toilet, or in a bath tub or shower. The submitted marketing and technical information indicate that each grab bar is intended to aid persons who are disabled and meets the Americans with Disabilities Act (ADA) requirements.
The applicable subheading for the stainless steel grab bars, Item Code 5121 and Item Code 5131, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.41.6080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.41.6080, HTSUS, listed above. However, those additional duties do not apply for goods properly entered under 9817.00.96. 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, 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/remedies/301-certain-products-china, respectively.
In your submission you requested a classification for these grab bars under secondary classification 9817.00.96, HTSUS. Headquarters Ruling Letter 556449, dated May 5, 1992, ruled that 9817.00.96 applied to: “Grab rails which are mounted to walls in and around showers and bath tubs. They are utilized for stabilization when entering or leaving the showers or bath tubs. The individual rails vary in size and composition…” While no definition was given, multiple later rulings have applied that determination to grab bars/rails in bathrooms which have a sufficient gap from the wall to be grasped and which are both capable of sufficiently securing/attaching to a wall and sufficiently strong in themselves that they can easily take the full weight of a typical adult who would otherwise fall. That does, in fact, approximate some of the requirements for grab bars/rails in public water closets under the ADA Accessibility Guidelines, Section 4.26, Handrails, Grab Bars, and Tub and Shower Seats.
On that basis, a secondary classification will apply for these stainless steel grab bars 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). Please 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 at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division