CLA-2-73:OT:RR:NC:N1:121
Blanca Esteban, Quality Manager
Improving Mobility Development, SL
Camí Vell de Torrent, 48
Valencia, 46970
Spain
RE: The tariff classification of a steel toilet safety support frame from China
Dear Ms. Esteban:
In your letter dated March 4, 2022, you requested a tariff classification ruling.
The merchandise under consideration is described as a toilet frame, commercial designation K30001. It is designed to provide people with disabilities additional support and stability for toilet functions, preventing accidental slips or falls. The toilet frame is predominately made of steel tubing. The remaining parts are made from plastics and rubber, and include the armrest, armrest adjustment buttons, height and width adjustment knobs, and lateral suction pads. When installed, the toilet frame fits underneath and on both sides of a toilet and is secured in place by the lateral suction pads. Because of its height, width and depth adjustments, it adapts to any toilet and user. The armrests can be adjusted forward and backward for more comfortable support. It is designed to support users that weigh up to 330 pounds. You state in your request that the toilet frame is a medical device specially designed for the use and benefit of the permanently or chronically, physically, or mentally handicapped persons and meets the Americans with Disabilities Act (ADA) requirements.
The applicable subheading for the toilet frame, commercial designation K30001, will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary ware and parts thereof, of iron or steel: Other, including parts. 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 7324.90.0000, 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 7324.90.0000, HTSUS, listed above. However, those additional duties do not apply for goods properly entered under 9817.00.96.
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, including information on exclusions and their effective dates, 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 and parts of articles specially designed or adapted for the use or benefit of the physically or mentally handicapped. 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 oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.”
Based on the information provided, we agree that the toilet frame is specially designed for use by the physically handicapped and therefore eligible for a secondary classification 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).
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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division