CLA-2-85:OT:RR:NC:N2:212
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022
RE: The tariff classification of a DC power cord from China
Dear Mr. Leo:
In your letter dated December 8, 2020, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise under consideration, identified by part number 1097569, is described as a DC power cord designed to be used exclusively with a continuous positive airway pressure (CPAP) machine. The subject cable consists of a length of cable affixed at one end with a barrel connector and a 12-volt automotive power plug on the other. You state the cable incorporates a resistor that creates a specific identification and allows for connection only to the aforementioned CPAP machine. The subject cable is used to facilitate the flow of electrical power to the CPAP machine while in a vehicle.
You state in your request that the subject cable is correctly classified under subheading 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the DC power cord, part number 1097569, 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.
You further state that the power cables qualify for secondary classification 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.”
The subject cable is specially designed to work exclusively with a CPAP machine. Based on the information provided, the CPAP machine is intended to treat individuals who suffer from sleep apnea, a chronic respiratory ailment. In our view, sleep apnea meets the definition set forth under Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS. As such, a secondary classification will apply to the DC power cord, part number 1097569, 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division