CLA-2-85:OT:RR:NC:N2:212
Robert Leo
Meeks, Sheppard, Leo and Pillsbury
570 Lexington Avenue
New York, NY 10022
RE: The tariff classification of power cords from China
Dear Mr. Leo:
In your letter dated July 21, 2020, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise under consideration, identified by part number 1036489, is described as a specialized power cord. The cord is comprised of a length of insulated cable affixed at one end with a C7 connector and an electrical plug at the other. The cord is meant to connect the power supply adapter of a Continuous Positive Airway Pressure (CPAP) and Bilevel positive airway pressure (BiPAP) device to a wall outlet.
You state in your request that the subject power cords are correctly classified under subheading 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the power cord, part number 1036489, will be 8544.42.9090, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem.
In your submission, you propose a secondary classification of 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 cords are specifically designed to connect to the power supply of the CPAP device, which you further state was found to qualify for duty free treatment under heading 9817. You reference ruling N308133 as evidence. Though we agree that the CPAP and BiPAP device referenced does, in fact, meet the requirements set forth for inclusion within subheading 9817.00.96 and we find no issue with the ruling referenced for the power supply, we disagree that the subject cable is specifically designed only for use with the aforementioned devices. We find no evidence presented to support the claim that the cords cannot be used with other devices. They appear to be standard power cables and would not meet the requirements set forth for inclusion within the referenced heading. Therefore, classification under subheading 9817.00.96 is not applicable.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8544.42.9090, HTSUS, unless specifically excluded, are subject to an 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 subheading 8544.42.9090, 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 Section 301 trade remedy, 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 https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division