CLA-2-87:OT:RR:NC:N1:101
Mr. Gianni Pizzato
Guidosimplex
27791 Valleyview Drive
Cataldo, ID 83810
RE: The tariff classification of automobile accessories for the handicapped from Italy
Dear Mr. Pizzato:
In your letter dated April 29, 2010, you requested a tariff classification ruling. No samples were provided.
In your submission you request classification for a number of driving hand control devices you state are specifically designed for use by disabled people. The devices in question are the 906GVQR-M and 906GVQR-I Detachable Accelerator Rings, The D942 Fully Automatic Clutch, the 907C, 907FV, and 907P Mechanical Brakes, and the 907PM Mechanical Accelerator and Brake.
In your request you request classification of each model number, independent of its “alpha extension”, for example classifying all 906 accelerators together as opposed to classifying the 906GVQR-M and 906GVQR-I separately. Unfortunately, based on the information you have provided the differences between the different models are more than cosmetic, and these differences may affect their classification. Consequently each article would have to be classified separately.
The 907C and 907FV Mechanical Brakes are hand controlled braking devices that are mounted to the steering column of a vehicle. The devices are completely mechanical and do not contain any electric motors. The devices are designed for disabled individuals who do not have the use of their lower extremities, allowing them to operate the brakes of their vehicle with their hand. The only difference between the 907C and the 907FV is that the 907FV has two buttons on the brake lever that allow an operator to activate the car’s horn and locking system. The 907P Mechanical Brake operates on similar principles to the 907C and 907FV, except they are installed on the floor of the vehicle, rather than on the steering column. The 907P connects to the vehicle’s standard brake pedal, and has a lever that sits directly to the right of the motorist. Like the 907C, this device allows an individual who does not have use of his lower extremities to operate their vehicle’s braking system. The 907PM Mechanical Accelerator and Brake is installed in the same manner as the 907P, except it also gives the user the ability to operate the vehicle’s accelerator, as well as the brakes. It is completely mechanical, and contains no motors. To use the 907PM, an individual pulls back on the lever to accelerate, and pushes forward to brake.
The 907FV, 907P, and 907PM have minor electrical components, primarily to operate the vehicle’s horn by means of a button on the handles of the devices. The inclusion of these components are incidental, and have no affect on the primary function of these devices, which is to decelerate or (in the case of the 907PM) accelerate the vehicle.
The applicable subheading for the 907C, 907FV, 907P Mechanical Brakes, and the 907PM Mechanical Accelerator and Brake will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other." The general rate of duty will be 2.5%.
To issue a primary classification on the other articles in your submission, we will require additional information. The information required will be listed below.
In your submission you state that that all of the items mentioned in your ruling request “[A]re manufactured ‘specifically for disabled people’ and will be sold and distributed to dealers that sell vehicles, equipment, and hand control devices to the disabled community in the United States.”
From that and statements in your firm’s previous ruling requests on similar items, we take it that you are claiming a secondary classification under HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped.
While we do not have enough information to accurately provide a primary HTSUS Chapter 1-97 classification for each item in your request, it is clear that only those individuals who did not have the use of a given part of the body would utilize these items. Due to the expense and difficulty of purchase and installation and the necessity for training/practice in their use, they would be very unlikely to be purchased and used by someone with a temporary or acute disability, as opposed to one that is permanent or chronic. We consider driving an automobile to be a “major life activity” for the purposes of U.S. Note 4-a to Subpart 17 to HTSUS Chapter 98.
A secondary classification will apply for these items in HTS 9817.00.96, 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. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
Regarding the other components covered by your ruling request, we require additional information to properly provide an HTSUS Chapter 1-97 classification for these items. In your request you request classification of each model number, independent of its “alpha extension”, for example classifying all 906 accelerators together as opposed to classifying the 906GVQR-M and 906GVQR-I separately. Unfortunately, based on the information you have provided the differences between the different models are more than cosmetic, and these differences may affect their classification. Manually operated devices, electrically operated devices, and motorized devices may each be classified in different headings. It is for this reason that we will not be able to issue primary classifications for these items based solely on their numerical style number.
Regarding the 906GVQR, M and I Accelerator Rings:
Please provide specific detailed information regarding both the “M” model and the “I” model. It appears that they operate differently and as such could be classified under different headings. The text of the submission states that the “M” designation indicates that the device is powered by a motor. The submitted literature does not indicate that any type of motor is used.
Does the “M” model use an electric motor? If so please provide a detailed explanation of the entire system and how it incorporates the motor. Please indicate the type and power output of the motor. (AC or DC, output as measured in watts).
Please provide a labeled exploded view diagram of both models (“M” and “I”) which identifies all internal and external components.
In layman’s terms please provide a detail explanation as to how each model accomplishes its function. Regarding the D942 Fully Automatic Clutch:
Please indicate the type of motor (AC or DC) and its maximum output as measured in watts.
Regarding the “Servomotor Group” please provide a labeled exploded view diagram which identifies all internal and external components of this item.
In your submission you request classification of the 907P Mechanical Brake PEL and the 907PM Accelerator and Brake PEL, which are different from the standalone 907P and 907PM classified above. You state that the PEL designates an electronic accelerator, but you do not provide any information on the PEL models of the two styles. To classify the PEL models of those two styles, we would require information concerning the operation and function of these devices. Ruling requests are generally limited to a maximum of five items of the same class or kind. When you resubmit your ruling request please limit each request to no more than five items (including alpha extensions on each model number).
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 classification in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the Accelerator Rings and Automatic Clutch, contact National Import Specialist Steven Pollichino at (646) 733-3008. If you have any questions regarding the rest of the ruling, contact National Import Specialist Richard Laman at (646) 733-3017.
Robert B. Swierupski
Director
National Commodity Specialist Division