CLA-2-83: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 wall mounted steel bath rails from China
Dear Ms. Esteban:
In your letter dated January 23, 2023, you requested a tariff classification ruling.
The items under consideration are identified as PEPE bath rails, item numbers P30006 (white) and P30007 (black). The rails are made of circular steel tube that is 1-inch in diameter, allow for 1.5 inches clearance from the wall, and have a weight-bearing capacity of 250 pounds. The subject rails have a straight tube length of 12 inches, an exposed flange on either end, and include all mounting hardware. These rails are installed on a wall near the toilet or in the shower or bathtub and are designed for people with difficulty in getting up, people at risk of falling, and people with reduced mobility. You state these bath rails will be sold online through Amazon, and through pharmacies, orthopedic shops and your distributors.
The applicable subheading for the PEPE bath rails, item numbers P30006 (white) and P30007 (black) 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 bath rails 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 bath rails are designed to support up to 250 pounds and provide 1.5 inches clearance from the wall, but also that the rail is only 1 inch in diameter. These subject bath rails do not meet the ADA minimum diameter of 1¼ inches. Additionally, we note that the baths rails are not marketed and sold just to the handicapped but are available to the general public. For the reasons stated above we are unable to conclude that the bath 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 bath 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