CLA-2-73:OT:RR:NC:N 1 121
Blanca Esteban
Improving Mobility Development, SL
Carrer De La Coma, 19, POL. IND. Pla De Rascanya Valencia 46160 Spain
RE: The tariff classification of stainless steel bath access bars from China
Dear Ms. Esteban:
In your letter dated January 23, 2023, you requested a tariff classification ruling.
The three articles under consideration are identified as bath access bars: PEPE item P30008, and KMINA items K30023 (gray padding) and K30024 (blue padding). These products are made of a white lacquered stainless steel tube frame that mounts to the side of a bathtub with a padded fixing system that adjusts to fit a bathtub wall. The PEPE bath access bar item P30008 measures .98 inches in diameter, 19.5 inches tall, and 6 inches wide. It adjusts to fit a bathtub wall from 2.7 - 6.7 inches wide, and is designed to support individuals up to 220 pounds. The KMINA bath access bars, items K30023 (gray padding) and K30024 (blue padding) measure .91 inches in diameter, 19 inches tall and 7.5 inches wide. They adjust to fit a bathtub wall from 3 - 6.3 inches wide and are designed to support individuals up to 250 pounds. The KMINA models have a non-slip EVA rubber padding at the grip point of the bar. You state that these bath access bars can be used in bathtubs around the house and are medical devices designed for people who have difficulty getting in and out of the bathtub, or who are at risk of falling. They 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 applicable subheading for the bath access bars: PEPE item P30008, and KMINA items K30023 (gray padding) and K30024 (blue padding) will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary ware and parts thereof, of iron or steel: Other, including parts. The rate of duty will be free.
In your submission you requested consideration of a secondary classification for the bath access bars 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 Americans 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 1 1/4 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 subject PEPE bath access bar item P30008 is designed to support only up to 220 pounds, and the circular cross section is only .98 inches in diameter. The KMINA bath access bars items K30023 (gray padding) and K30024 (blue padding) are designed to support up to 250 pounds, but the circular cross section is only .98 inches in diameter. The space between the wall and the bath access bar does not apply to these articles as they are not mounted to the wall. While there are no ADA standards written specifically for bath access bars, we note that these subject articles do not meet all ADA standards for grab bars because the circular cross section is less than 1 inch in diameter. Therefore, it is the opinion of this office that the bath access bars cannot be claimed to be ADA-compliant, and we do not find that their physical properties are readily distinguishable from articles useful to non-handicapped individuals. Additionally, we note that the baths access bars are not marketed and sold just to the handicapped but are available to the general public, and the packaging does not indicate that these items are for the use of handicapped individuals. For the reasons stated above we are unable to conclude that the subject bath access bars 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 bath access bars 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, for which there is no ADA standard, 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 7324.90.0000, 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 7324.90.0000, 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