CLA-2-85:OT:RR:NC:N2:220
Jim Burritt
DSV Air & Sea Inc.
1425 Corporate Center Drive
San Diego, California 92154
RE: The tariff classification of a power supply and battery from China
Dear Mr. Burritt:
In your letter dated July 14, 2020 you requested a tariff classification ruling on behalf of your client, Resmed Corp.
The first item under consideration is identified as the AirSense 10 Power Supply, Part No. R370-7407, which you describe as a 90W AC adaptor designed to work exclusively with ResMed Continuous Positive Airway Pressure (CPAP) respiratory devices. The function of the power supply is to provide primary power directly to the CPAP machine by connecting it to a standard wall outlet where the adaptor converts the alternating current input of 100-240 V to an output of 24 V, 3.75 A maximum direct current output. You state that the power supply has a specialized output that is uniquely designed to work solely with the ResMed CPAP machine by detecting the type and model of machine and facilitating a serial communication between the main microprocessor and the humidifier and/or alarm modules.
The second item under consideration is identified as the Astral External Battery, Part No. 27919, which you describe as an external battery designed to provide increased battery capacity and autonomy for the Astral series of ventilators, which are used in hospital and home environments. The external battery incorporates lithium-ion battery packs, an embedded direct current (DC) input port, an integrated DC output cable, and a printed circuit board assembly (PCBA). The DC output cable has been specially designed to include an ID pin, which is used exclusively by the Astral system, and allows the external battery to properly send signals and communicate with a second external battery or the Astral ventilator. Up to two external batteries can be connected to an Astral device to provide a total of 24 hours of autonomy during typical use.
In your request, you suggest the power supply should be classified under 8504.40.9520, and the lithium battery under 8507.60.0020, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the AirSense 10 Power Supply, Part No. R370-7407, 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 Free.
The applicable subheading for the Astral External Battery, Part No. 27919, will be 8507.60.0020, HTSUS, which provides for “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” The general rate of duty will be 3.4 percent ad valorem.
In your submission, you request consideration of a secondary classification for the subject power supply and battery under subheading 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 power supply and battery are uniquely designed to work exclusively with the ResMed CPAP machine and Astral series of ventilators, respectively. Based on the information provided, the ResMed CPAP machine and Astral series of ventilators are specifically designed for individuals with profound chronic breathing issues. In our view, chronic breathing issues satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, a secondary classification will apply to the AirSense 10 Power Supply, Part No. R370-7407 and the Astral External Battery, Part No. 27919, 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