CLA-2-83:OT:RR:NC:N1:121
Mr. Richard S. Brown
Globe Express Services, Ltd.
1800 Associates Lane, Suite E
Charlotte, NC 28217
RE: The tariff classification of a safety support from China
Dear Mr. Brown:
In your letter dated October 30, 2008, on behalf of Liberty Hardware manufacturing Corp., you requested a tariff classification ruling. The sample which you submitted is being retained by this office.
The merchandise under consideration is a 16 inch long residential assist bar marketed under the “Safety 1 First” label. This grab bar is comprised of a stainless steel rod and zinc die-cast mounting posts. It is designed to be mounted to a wall and will be used by the handicapped for safe maneuvering and support in the bathroom lavatory or shower stall. It includes six stainless steel screws for mounting and supports a maximum weight of 300 lbs.
You indicate in your letter that you believe the support bar should be classified as a bracket in subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS). This office, however, does not consider a grab bar to be a bracket. The grab bar more appropriately fits the description of a mounting or fitting suitable for buildings in subheading 8302.41, HTSUS.
The applicable subheading for the assist bar 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 rate of duty will be 3.9 percent ad valorem.
Regarding HTS 9817.00.96: This safety support is similar to those in Headquarters Ruling Letter 557458, dated October 28, 1993. On that basis a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P.
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/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division