CLA-2-42:OT:RR:NC:N4:441
John M. Peterson, Esq.
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of carrying cases from China
Dear Mr. Peterson:
In your letter dated March 3, 2017, you requested a tariff classification ruling on behalf of your client, The Airtex Group. You have submitted three carrying cases which will be returned to you under separate cover.
The subject merchandise, carrying cases for powered medical percussors, are specially designed to transport, store, organize, and protect SmartVest® Airway Clearance Systems (SmartVest).
Item 1 is identified as a large trolley bag. It is akin to a carry-on suitcase. It is constructed with an outer surface of man-made textile material. The case is a rolling bag with two wheels, a hard side exterior, a fixed carry handle on the top, a retractable handle on the rear exterior, and a zipper closure along three sides. The interior has a permanently attached fitted shelf space, an open interior with a flap held in place with an interlocking strap and an open mesh wall pocket. The case measures approximately 20” (h) x 14” (w) x 8” (d).
Item 2 is identified as a small trolley bag. It is akin to a carry-on suitcase. It is constructed with an outer surface of man-made textile material. The case is a rolling bag with two wheels, a hard-sided exterior, two carry straps, and a half-zippered opening at the top of the case. It features an open interior, molded to the shape and size of the SmartVest generator, one open mesh wall pocket and a sewn-on textile band with snaps on one handle to facilitate the attachment of an accessory bag. The bag measures approximately 18” (h) x 13” (w) x 7.5” (d).
Item 3 is identified as an accessory bag. It is similar to a briefcase. It is constructed with an outer surface of man-made textile material. The bag has an textile-lined interior with one mesh wall pocket and a top zippered closure. It features two carrying handles, a shoulder strap, and one exterior padded, front zippered pocket with four interior mesh pockets. There is a snap-on textile band affixed to one carry handle to mount the bag to the small trolley bag when used together. The bag measures approximately 18” (h) x 13” (w) x 7.5” (d).
When imported together, Item 1, the small trolley bag and Item 2, the accessory bag, are considered a set for tariff purposes. The essential character of the set is imparted by the trolley bag, General Rule of Interpretation (GRI) 3(b), noted.
The applicable subheading for the trolley bags will be 4202.12.8170, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of textile materials, of man-made fibers, others. The general rate of duty will be 17.6% ad valorem.
When imported separately, the applicable subheading for the accessory bag will be 4202.12.8130, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, of man-made fibers, school satchels and similar containers. The general rate of duty will be 17.6% ad valorem.
In your ruling request, you suggest a secondary classification in HTSUS 9817.00.96 for the carrying cases for powered medical percussors, as an article specially designed or adapted for use by the chronically or permanently disabled or handicapped persons. HTSUS Chapter 98, Subchapter 17, U.S. Note 4(a), states that the term “blind or other physically or mentally handicapped persons” includes 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.
The carrying cases at issue are similar in form and function to the case described in New York Ruling Letter N172236, July 22, 2011. In that ruling letter, which covered a CPAP machine designed to treat individuals with chronic lung disease and other respiratory afflictions, along with its accompanying carrying case, it was determined that CPAP machines were specially designed and adapted for the benefit of persons suffering from a chronic physical impairment and thus were eligible for secondary classification under HTSUS 9817.00.96. The same held true for the specially designed carrying case that held the CPAP machine, when it was imported separately.
Regarding your claim that these bags are eligible for duty free treatment under 9817.00.96, HTSUS, the information you supplied in your March 3, 2017 letter established that these bags are specifically designed for the storage, transport, and protection of the SmartVest® Airway Clearance System (SmartVest), a powered medical percussor for chest physiotherapy.
On that basis, a secondary classification will apply for the carrying cases in HTSUS 9817.00.96, 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).
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 https://hts.usitc.gov/current.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division