CLA-2-85:OT:RR:NC:N2:209
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022
RE: The tariff classification of a capacitor assembly from China
Dear Mr. Leo:
In your letter dated October 8, 2020, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The item concerned is a specialized capacitor assembly (#1127217) which is designed, manufactured and used exclusively with for Respironics’ Trilogy Evo Ventilator. The Trilogy Evo ventilator provides invasive and non-invasive, positive pressure ventilation to adult, pediatric, and infant patients, who suffer with chronic respiratory insufficiency and chronic respiratory failure.
The Capacitor Assembly for Trilogy EVO is an integral part of and is designed to be used exclusively with The Trilogy EVO series of ventilators. It is custom designed for this application and is not useful for any other purpose or in the assembly of any other device.
The applicable subheading for the capacitor assembly (#1127217), will be 8532.22.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical capacitors, fixed, variable or adjustable (pre-set); parts thereof: Other fixed capacitors: Aluminum electrolytic: Exceeding 35 mm but not exceeding 51 mm in diameter”. The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8532.22.0055, 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., 9903.88.01, in addition to subheading 8532.22.0055, 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.
In your submission you request consideration for a secondary classification of 9817.00.96, which covers articles specially designed or adapted for the use or benefit of the physically or mentally handicapped, along with parts and accessories thereof. Chapter 98, Subchapter XVII, U.S. Notes 4(a) 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 capacitor assembly (#1127217) is specifically designed for use with the Trilogy EVO ventilators. Based on the information provided, the ventilator is intended for use by individuals who suffer from chronic respiratory insufficiency and failure. It is the opinion of this office that the chronic respiratory issues treated by the ventilator satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a).
Based on the information supplied, we agree that a secondary classification will apply for this item in 9817.00.96, HTSUS, as parts and accessories specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any).
Please note that the additional duties imposed by subheadings 8532.22.0055 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 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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division