CLA-2-85:OT:RR:NC:N2:209
Cindi Kavanaugh
Mohawk Global Trade Advisors
4455 Genesee Street
Cheektowaga, NY 14225
RE: The tariff classification of parts and accessories for a prosthetic hand from various countries
Dear Ms. Kavanaugh:
In your letter dated March 21, 2018, you requested a tariff classification ruling.
The merchandise under consideration is identified as a Bluetooth dongle/adaptor, a mains-powered 8.4v battery wall charger, a 12v-powered 8.4v battery car charger, a charger socket, and rechargeable 7.4v 2000mAh Li-po battery. These items are designed to be used in conjunction with the “Taska Myoelectric Prosthetic Hand” (Taska Hand).
The first item concerned is a Bluetooth dongle/adaptor. This device plugs into the USB port of a PC and establishes a Bluetooth communication link to the Taska Hand. The dongle is loaded with software that enables it to communicate with the Taska Hand.
The second item is referred as a charger socket. The device consists of a circuit board populated with electronic components, electrical wires terminated with connectors, an ON/OFF switch, and a magnetic charging port (socket or terminal). This assembly is used to turn on or off the power from the battery to the hand. In addition, it serves as a connection point used when charging the internal batteries of the hand. A charger cable would be connected to the charging port on the device, and the internal wiring would direct power to the batteries.
The third item is referred to as a mains-powered 8.4v battery wall charger. The charger consists of an electric cord with an electrical plug/adapter on one end and a magnetic plug on the opposite end. It converts the input of 100-240v AC to an output of 8.4v DC with 1A max. It is used to charge the batteries within the Taska Hand.
The fourth item is referred as a 12v-powered 8.4v battery car charger. It is similar in construction to the mains-powered 8.4v battery wall charger but designed for use in an automobile. The charger has an automobile power port plug/adapter on one end and a magnetic connector on the opposite end. It converts a 12v DC input to an 8.4v DC output. It is used to charge the batteries within the Taska Hand.
The fifth item is referred as to a rechargeable 7.4v 2000mAh Li-po battery assembly. Based on the photographs supplied, the battery consists of two lithium-ion batteries wired together. This battery assembly is used as the power source for the Taska Hand.
The applicable subheading for the Bluetooth dongle/adaptor will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephone sets…; other apparatus for the transmission or reception of voice, images or other data...: Other apparatus for transmission or reception of voice, images or other data…: Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The general rate of duty will be Free.
The applicable subheading for the charger socket will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the mains-powered 8.4v battery wall charger will be 8504.40.9510, HTSUS, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” The rate of duty will be 0.7 percent ad valorem.
The applicable subheading for the 12V-powered 8.4v battery car charger will be 8504.40.9580, HTSUS, which provides for “Electrical transformers, static converters…: Static converters: Other: Other.” The rate of duty will be 0.7 percent ad valorem.
In your letter, you suggest that the batteries are classified under subheading 8507.80.8100, HTSUS, which provides for Electric storage batteries, including separators therefor, whether or not rectangular (including square)….other storage batteries. While we agree that the rechargeable batteries are provided for in Heading 8507, the batteries concerned are lithium-ion batteries, which are specifically provided for in HTSUS subheading 8507.60.
The applicable subheading for the 7.4v 2000mAh Li-polymer batteries will be 8507.60.0020, HTSUS, which provides for Electric storage batteries, including separators therefor…: Lithium-ion batteries: Other. The general rate of duty will be 3.4 percent ad valorem.
In your submission you request consideration for a secondary classification of 9817.00.96, which covers articles specially designed or adapted for the use or benefit of the physically or mentally handicapped, along with parts and accessories thereof. Chapter 98, Subchapter XVII, U.S. Notes 4(a) 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.”
You contend that the loss of a hand would meet this definition. You believe that since these items are either manufactured by Taska or manufactured for Taska and are for use specifically with the Taska Hand that they should fall under subheading 9817.00.96. Based on the information supplied, we agree that a secondary classification will apply for these items in 9817.00.96, HTSUS, as parts and accessories 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).
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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division