CLA-2-87:OT:RR:NC:N2:424
Desiree L. Pasbrig
DiscountRamps.com
N102 W19400 Willow Creek Way
Germantown WI 53022
RE: The tariff classification of bowling aids from China and Taiwan
Dear Ms. Pasbrig:
In your letter dated September 4, 2019, you requested a tariff classification ruling.
The items under consideration have been identified as the Silver Spring EZ- Bowler Bowling Ramp and the Silver Spring Bowling Ball Pusher which are specially designed to make bowling more fun and accessible for individuals in wheelchairs, or those who have other physical or mobility limitations.
The Silver Spring EZ-Bowler Bowling Ramp, item BWL-RAMP, is specifically designed for individuals in wheelchairs, or who have other physical or mobility limitations. The bowling ramp is used to guide and release a bowling ball with minimal physical effort. As noted in the product description on your website, the ramp is lightweight, portable and easy to use. The bowling ramp can accommodate up to a 20 pound bowling ball, measures approximately 24 inches high, 58 inches long and the ramp width is 7.5 inches. The product is constructed of durable zinc-plated steel, with non-scratch plastic feet and foam padding to protect the lanes. The ramp is easily assembled with hand-turn bolts and may be used while standing or sitting, as the wide arched base allows easy wheelchair or scooter access. To use, the bowling ramp is positioned at the end of the lane, a bowling ball is placed on top of the ramp and then pushed allowing the ball to roll down the ramp onto the lane. The country of origin of the Silver Spring EZ-Bowler Bowling Ramp is China.
The Silver Spring Bowling Ball Pusher, item BWLBP, has been specially designed to make bowling more fun and accessible for individuals in wheelchairs, as well as those with other physical or mobility limitations. As noted in the product description on your website, the product is constructed of lightweight aluminum and steel and weighs only four pounds. The ball pusher features a four prong guide with plastic end caps that rest gently on the alley floor while pushing the ball, and a handle that adjusts from 35" to 62". The plastic caps on the end of the prongs protect both the lane and bowling ball from damage or scratching. The bowling ball pusher handle incorporates a twist grip mechanism to easily adjust the length for use from both standing and seated positions. The country of origin of the Silver Spring Bowling Ball Pusher is Taiwan.
The applicable subheading for the Silver Spring EZ- Bowler Bowling Ramp and the Silver Spring Bowling Ball Pusher will be 9504.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other; Other; Other; Bowling equipment and parts and accessories thereof.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9504.90.9060, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9504.90.9060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
You also request consideration of the Silver Spring EZ- Bowler Bowling Ramp and the Silver Spring Bowling Ball Pusher under the Nairobi Protocol. The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. These tariff provisions specifically state that "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article" are eligible for duty-free treatment. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, 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." U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS, which establishes limits on classification of products in these subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover-- (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs. The primary issue is whether the Silver Spring EZ- Bowler Bowling Ramp and the Silver Spring Bowling Ball Pusher are specially designed or adapted for the “use or benefit of the handicapped” and whether parts and accessories that are specially designed or adapted for use in the foregoing article fall within the meaning of Nairobi Protocol. Although the legislative history of the Nairobi Protocol discusses the concerns of Congress that the design, modification or adaptation of an article must be significant so as to clearly render the article for use by handicapped individuals, no specific definition of these terms was established by Congress. See, Senate Report (Finance Committee) No. 97-564, September 21, 1982). See also, Headquarters Ruling Letter (HRL) 951004 dated March 3, 1992. Since it is difficult to establish a clear definition of what is “specially designed or adapted," various factors must be utilized on a case-by-case basis to determine whether a given article is "specially designed or adapted" within the meaning of this statute.
In HQ 556449, dated May 5, 1992, CBP set forth five factors it would consider in making this case-by-case determination. The same factors are relevant in determining whether a part is “specially designed or adapted” for an article for the use or benefit of handicapped persons. These factors include: (1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive; (3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped. Based on the information supplied, the Silver Spring EZ- Bowler Bowling Ramp and the Silver Spring Bowling Ball Pusher satisfy the five factors set out by CBP. As a result, it is the opinion of this office that a secondary classification will apply for the aforementioned bowling aids in subheading 9817.00.96, HTSUS, as “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article: Other”, free of duty and the Merchandise Processing Fee (MPF). 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. Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.04, and 9903.88.15 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division