CLA-2-85:OT:RR:NC:N2:220
Tao Tong
Megmeet USA, Inc.
4020 Moorpark Ave STE 115
San Jose, CA 95117
RE: The tariff classification of a power supply from China
Dear Mr. Tong:
In your letter dated April 11, 2019 you requested a tariff classification ruling.
The merchandise under consideration is identified as a MANGO120S-24-ING DC Power Supply that is described as a 24 VDC, 5 Amp power supply for use with a Portable Oxygen Concentrator (POC). The subject power supply is said to provide power exclusively to a POC and is permanently embossed stating its limited use as a medical AC/DC Adapter for the Inogen POC.
You propose classification under 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” We disagree. As the subject power supply constitutes an article falling within Chapter 85, Chapter 90 Note 2(a) precludes it from classification in Chapter 90, HTSUS.
The applicable subheading for the MANGO120S-24-ING DC Power Supply will be 8504.40.9520, HTSUS, which provides for “electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters other: rectifying and rectifying apparatus: power supplies: with a power output exceeding 50 W but not exceeding 150 W.” The general rate of duty will be 0.3 percent ad valorem.
In your submission you request consideration of a secondary classification for the MANGO120S-24-ING DC Power Supply under 9817.00.96, HTSUS which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, 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 state that the subject power supply is specially designed to work exclusively with the Inogen G5 POC. Based on the information you provided, oxygen concentrators are intended for use by individuals who suffer from chronic respiratory illnesses who require supplementary oxygen to accomplish their ongoing major life activities. In our view, chronic respiratory illness satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, we agree that a secondary classification will apply to the MANGO120S-24-ING DC Power Supply under 9817.00.96, HTSUS, and will be afforded free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8504.40.9520, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8504.40.9520 and 9817.00.96, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division