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 PCB from China
Dear Mr. Leo:
In your letter dated November 25, 2020, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The item concerned is a bare printed circuit board (PCB) referred to as the “Helix System PCB” (#1127968+R5). This specialized PCB is designed, manufactured and used exclusively with the Respironics’ Trilogy Evo Ventilator devices.
The Trilogy Evo ventilator provides continuous or intermittent positive pressure ventilation for the care of individuals who require mechanical ventilation. The Trilogy Evo ventilator is intended for pediatric through adult patients.
The “Helix System PCB” is a custom-made/designed, six layer bare printed circuit board specifically used for controlling the Trilogy Evo ventilator. The printed wiring pattern of this PCB was made specifically to accommodate the electrical elements needed/used to create the finished printed circuit board assembly. Given the highly custom nature of the board, it has no use other than in the assembly of a Trilogy ventilator. The “Helix System PCB” is imported unpopulated and then populated in the U.S.
The applicable subheading for the bare PCB referred to as the “Helix System PCB” (#1127968+R5) will be 8534.00.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed circuits: Plastics impregnated, not flexible type: Having a base wholly of impregnated glass: With 3 or more layers of conducting materials.” 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 8534.00.0020, 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 8534.00.0020, 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.”
Based on the information supplied, we agree that a secondary classification will apply for these items 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 8534.00.0020 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