CLA-2-85:OT:RR:NC:N2:220
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
New York, NY 10022-6850
RE: The tariff classification of a printed circuit board assembly from China
Dear Mr. Leo:
In your letter dated December 22, 2019 you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise under consideration is identified as the Keypad printed circuit board assembly (PCBA), Part # 1126197, which is described as a flexible printed circuit board with two mounted switches, various electrical components, and two connectors. The Keypad is said to be used exclusively with a Respironics Trilogy EVO Ventilator. The function of the Keypad is to electrically control the ventilator, such as start/stop functions and alarm silencing when the switches are pressed.
In your request, you suggest the subject keypad should be classified under 8504.40.9520, Harmonized Tariff Schedule of the United States. We disagree. The subject keypad is not a power supply and does not rectify electricity. Instead, the keypad is used to control certain functions within the ventilator by having two electrical switches mounted onto a flexible base. As such, they are provided for eo nomine under heading 8537.
The applicable subheading for the Keypad PCBA, Part # 1126197, 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”. The general rate of duty will be 2.7 percent ad valorem.
In your submission, you request consideration of a secondary classification for the Keypad 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 Keypad is specially designed to work exclusively with the Trilogy EVO Ventilator. Based on the information provided, the Trilogy EVO Ventilator is intended for use by individuals who suffer from chronic respiratory illnesses and who require assisted breathing 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, a secondary classification will apply to Keypad PCBA, Part # 1126197, under 9817.00.96, HTSUS, which affords free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States.
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