CLA-2-87:OT:RR:NC:N2:201
David G. Forgue
Barnes, Richardson & Colburn, LLP
303 East Wacker Drive
Chicago, IL 60601
RE: The tariff classification of wheelchair accessories and a multi-use bath belt from the Netherlands
Dear Mr. Forgue:
In your letter dated October 14, 2022, you requested a tariff classification ruling on behalf of your client, Bodypoint Inc. of Seattle, Washington.
The items under consideration have been identified as three (3) types of wheelchair accessories and a multi-use bath belt.
The first accessory is the Moduform Dynamic Arm Support. It is designed as a mobile support for elbows, forearms, and hands, that attaches to either a manual or power wheelchair. It provides the wheelchair user with upper extremity support, functional dynamic range of motion at the shoulder, and a flexible hand support. The Arm Support can be adjusted for a customized orthotic fit, and is made up of an elbow pad, forearm pad, hand block and strap, base board, quick release adapter plate and a pivot plate with fasteners.
The second accessory is the Flex-Shaft Joystick Handle. The joystick handles are constructed of polyurethane synthetic rubber and are specifically designed with a mounting hole to fit power wheelchairs. U-shaped models include a rigid top piece made from polypropylene plastic.
The third accessory is the Tri-Lock Midline Joystick Mounting Hardware. It is designed to safely mount the Flex-Shaft Joystick Handles on the wheelchair, while minimizing any damage to the wheelchair. The Tri-Lock Midline Joystick Mounting hardware has no use other than to mount a joystick to a wheelchair.
The fourth accessory (Sample provided), SKU# BB101M-1, described as an “Aeromesh® Rapid-Dry Bath Belt, Medium” is a two-piece support belt designed to be secured either to a wheelchair or shower chair. Each strap is composed of a 100 percent polyester knit, dyed gray, Aeromesh® fabric. Each oval shaped strap features a 6 inch long by 1 ½ inch wide piece of nylon woven webbing sewn into the outside face of the strap with three stainless-steel grommets measuring ¼ inch diameter. A gray 100 percent nylon woven binding is sewn around the edges. Each strap measures 17 5/8 inches in length by 4 inches in width and is connected by an adjustable black plastic side release buckle. The belt also features a plastic D-ring to allow an individual to tighten the belt. The support belt is available in six different SKU# and sizes. There are two models that feature a three-bar-slide adjuster composed of plastic instead of grommets. The completed support belt measures: BB101L-1, “Aeromesh® Rapid-Dry Bath Belt, Large, 2-PC w/ Grommets” (31-43 inches in length by 4 inches in width); BB101M-1, “Aeromesh® Rapid-Dry Bath Belt, Medium, 2-PC w/ Grommets” (24-37 inches in length by 4 inches in width); BB111L-1, “Aeromesh® Rapid-Dry Bath Belt, Large, 1-PC w/ Grommets” (29-51 inches in length by 4 inches in width); BB111XL-1, “Aeromesh® Rapid-Dry Bath Belt, X-Large, 1-PC w/ Grommets” (32-54 inches in length by 4 inches in width); BB112L-1, Aeromesh® Rapid-Dry Bath Belt, Large, 1-PC w/ Plastic Slides” (27-63 inches in length by 5 inches in width); BB112XL-1, “Aeromesh® Rapid-Dry Bath Belt, X-Large, 1-PC w/ Plastic Slides” (30-68 inches in length by 5 inches in width).
In your request you suggest classification of the four (4) items in 8714.20.0000, which provides for, “Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disabled persons”. This office agrees in part.
The applicable subheading for the Moduform Dynamic Arm Support, the Flex-Shaft Joystick Handle and the Tri-Lock Midline Joystick Mounting Hardware will be 8714.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disabled persons”. The general rate of duty will be Free.
In your request, you also suggest that the “Aeromesh® Rapid-Dry Bath Belt” is correctly classified under subheading 8714.20.0000, (HTSUS), which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of Carriages for disabled persons” or as an alternative classification under subheading 9402.90.0020, HTSUS, which provides for “Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other: Other.” We disagree.
Based on the information provided, the Aeromesh® Rapid-Dry Bath Belts are not designed specifically for use only with a wheelchair or a shower chair. The support belt is designed to be secured to either a wheelchair or shower chair. Furthermore, the support belts are not an integral, constituent, or component part, without which wheelchairs or shower chairs could not function. While the belt can be used on a wheelchair, its universal usage on multiple chairs makes it improbable that it will be used as an accessory to only a wheelchair, as its design allows it to accommodate any chair where support for a disabled individual is required.
The applicable subheading for the “Aeromesh® Rapid-Dry Bath Belt Support Belts,” will be 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division