CLA-2-83:OT:RR:NC:N N1:121
Blanca Esteban
Improving Mobility Development, SL
Carrer De La Coma, 19, POL. IND. Pla De Rascanya Valencia 46160 Spain
RE: The tariff classification of bathroom grab rails from China
Dear Ms. Esteban:
In your letter dated January 20, 2023, you requested a tariff classification ruling.
The merchandise under consideration is two styles of bathroom grab rails described in your request as “folding bars for toilets.” These items are meant to be used by “elderly people, people with mobility problems or reduced mobility, people convalescing or rehabilitating from injuries, and people suffering from any kind of chronic or eventual disability, whether physical or mental.” These products will be sold online through Amazon, and to home healthcare dealers/providers, nursing homes, rehab and therapy clinics, and through the importer's website.
The first style is referred to as the “Pepe Toilet Grab Rail”. It is available as a single rail, item P30011, or as two rails, item P30021. The Pepe Toilet Grab Rail is designed to be mounted to the wall behind a toilet and extends from the wall on either side of a toilet. It consists of a steel mounting plate and a U-shaped handle made of steel tubing. The mounting plate measures 5.1 inches by 11.8 inches and has six screw holes. The U-shaped handle measures 30 inches by 7 inches, has a diameter of 1.18 inches and is designed to support 220 pounds. The handle is attached to the mounting plate with a hinge and when not in use it can be folded upwards 90 degrees to be parallel with the wall. The grab bar is coated with a white lacquered finish. Included with the grab bar is installation hardware consisting of 6 screws and 6 plugs.
The second style is referred to as the “Pepe Padded Toilet Grab Rail”. It is available as a single rail, item P30027, or as two rails, item P30028. The Pepe Padded Toilet Grab Rail is designed to be mounted to the wall behind a toilet and extending from the wall on the left and right side of a toilet. It consists of an aluminum mounting plate and a U-shaped handle made of aluminum tubing. The mounting plate measures 2 inches by 7.5 inches and has four screw holes. The U-shaped handle measures 22.5 inches by 5.5 inches, has a diameter of 1.5 inches, is covered with foam padding, and is designed to support 220 pounds. The handle is attached to the mounting plate with a hinge and when not in use it can be folded upwards 90 degrees to be parallel with the wall. The grab bar is coated with a white lacquered finish. Installation hardware is included.
The applicable subheading for the bathroom grab rails, items P30011, P30021, P30027, and P30028 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.
In your submission you requested consideration of a secondary classification for the Pepe – Toilet Grab Rail and Pepe – Padded Toilet Grab Rail under 9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally handicapped persons as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS, which establishes limits on classification of products in these subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover – (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs.
A product’s compliance with the American’s with Disabilities Act (ADA) has been an important consideration in CBP’s determination that an article is easily distinguishable from articles useful to non-handicapped individuals. In H230457, dated July 19, 2013, CBP found that certain bathroom fixtures were “easily distinguishable as designed for the handicapped since they meet or exceed the standards under the ADA and are prominently marked as ADA-compliant.” Multiple CBP ruling letters have ruled that 9817.00.96 applied to grabrails which are mounted to walls in and around showers and bathtubs, that are used for stabilization when entering or leaving the showers or bathtubs, and that meet ADA Accessibility Guidelines, Section 4.26, Handrails, Grab Bars, and Tub and Shower Seats. Those ADA Guidelines include specifications such as a circular cross section with an outside diameter of 1¼ inches (32 mm) minimum and 2 inches (51 mm) maximum, that support a vertical or horizontal force of a minimum of 250 pounds, and that provide space between the wall and the grab bar of 1 ½ inches (38mm). We note that the Pepe Toilet Grab Rail and Pepe Padded Toilet Grab Rail are designed to only support 220 pounds, which is less than the ADA minimum requirement of 250 pounds. Additionally, the Pepe Toilet Grab Rail, Items P30011 and P30021 have a diameter of 1.18 inches and do not meet the ADA minimum diameter of 1¼ inches. We also note that the toilet grab rails are not marketed and sold just to the handicapped, but are also available to the general public. For the reasons stated above we are unable to conclude that the toilet grab rails will be used predominantly by individuals suffering from a permanent or chronic physical or mental impairment, as required by U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS. Therefore, while the toilet grab rails may be of benefit to the handicapped, we do not believe they are the type of equipment which can be said to be specially designed or adapted for handicapped people as required by U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS.
This finding is consistent with Headquarters Ruling H230457, dated July 19, 2013, where CBP found that bath grips were not ADA compliant and therefore not articles specially designed and adapted for the handicapped, and therefore, not eligible for preferential treatment under subheading 9817.00.96, HTSUS.
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.
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, including information on exclusions and their effective dates, 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.
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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division