CLA-2-69:OT:RR:NC:N4:428
Mr. John M. Peterson
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of china ceramic toilets from China.
Dear Mr. Peterson:
In your letter dated June 19, 2013, you requested a tariff classification ruling on behalf of your client, American Standard Brands, Inc.
The merchandise under consideration are two models of toilet bowl, the Crane Hymont Model 3H702 toilet and the American Standard Evolution 2 Right Height Elongated toilet. From the information you provided, the Crane Hymont toilet is a flushometer-type toilet bowl which measures approximately 17.25 inches high from the floor to the rim, while the Evolution 2, which is a two piece tank/bowl combination, measures approximately 16.5 inches high from the floor to the rim. You state that both toilet bowls are made of vitreous china ceramic.
In your ruling request you suggest classification of the Crane Hymont toilet in 6910.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), as an other water closet bowl. However, based on the technical specifications you provided, this is a flushometer-type toilet bowl, and as such is more specifically classified elsewhere.
The applicable subheading for the Crane Hymont Model 3H702 toilet will be 6910.10.0005, HTSUS, which provides for “Ceramic sinks…water closet bowls…and similar sanitary fixtures: Of porcelain or china: Water closet bowls, flushometer type.” The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the American Standard Evolution 2 Right Height Elongated toilet will be 6910.10.0020, HTSUS, which provides for “Ceramic sinks…water closet bowls…and similar sanitary fixtures: Of porcelain or china: Other water closet bowls.” The general rate of duty will be 5.8 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for the Crane Hymont Model 3H702, it is stated to be compliant with the American with Disabilities Act (ADA); its rim height is higher than that for the item which Headquarters Ruling Letter (HRL) H055815, dated May 26, 2010, determined was described by 9817.00.96, HTSUS; and it has “bedpan lugs” per the Crane Plumbing flyer which you supplied.
On that basis, we agree that a secondary classification will apply for the Crane Hymont Model 3H702 in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for the American Standard Evolution 2 Right Height, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
HRL H055815 found it “informative” that Canada Border Services Agency (CBSA) classified those items under Canada’s tariff item No. 9979.00.00 as goods specifically designed to assist persons with disabilities in alleviating the effects of those disabilities. If, to your knowledge, CBSA has similarly issued a ruling regarding the classification of the American Standard Evolution 2 Right Height in its 9979.00.00, please supply a copy.
As noted in HRL H055815, several companies market comfort height toilets, with a bowl height of 16.5 inches, for general use. The Home Depot web site was cited. Specifically concerning American Standard toilets, e.g., the American Standard Cadet-3 Right Height Elongated Toilet, as advertised to the general public via www.amazon.com/American-Standard-2386-010-020-Elongated-Two-Piece/dp/B000ZH8TKQ, that item is likewise stated to be ADA compliant. However, the lengthy Product Description - From the Manufacturer includes only, as a small portion, “The bowl is a Right Height (rim height 16-1/2-Inch) elongated siphon action jetted bowl, with a generous 9-by-8-Inch water surface area, and it comes with two color-matched bolt caps.” Its Product Description states as only one of over a dozen statements, “16-1/2' rim height for accessible application.” Are there any significant physical differences between the Evolution 2 Right Height and the Cadet-3 Right Height Elongated Toilet (and similar models elongated an non-elongated) which were specially designed to make the former significantly more advantageous for those with a mobility handicap which substantially limits their ability to use the other toilet? If so, explain in detail what they are and how they assist.
If you decide to resubmit your request, please include all of the material that we have returned to you regarding the American Standard Evolution 2 Right Height 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 applicability of 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding this ruling, contact National Import Specialist Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division