CLA-2-94:OT:RR:NC:SP:233
Mr. Richard S. Brown
Globe Express Services, Ltd.
1800 Associates Lane, Suite E
Charlotte, NC 28217
RE: The tariff classification of an elevated toilet seat with locking mechanism; adjustable tub and shower chair; adjustable tub and shower seat; tub and shower seat; and tub transfer bench from China.
Dear Mr. Brown:
In your letter dated January 5, 2009, on behalf of Liberty Hardware MFG Corp., you requested a tariff classification ruling.
Liberty Hardware MFG Corp will be importing bath-ware items that you state meet and often exceed the Americans with Disabilities Act (ADA) standards and disability codes under the trademark Safety First (Safety 1 First). The items to be imported are:
Elevated toilet seat with locking mechanism – this item is made from a durable high impact plastic, mounts onto the toilet seat to replace the existing seat for an additional height of about six inches, and the locking mechanism secures the unit to the bowl to accommodate ease of cleaning. It is stated that the six inches of additional height is for better mobility in ease of sitting and getting up from the toilet.
Adjustable tub and shower chair – this item is made from a heavy gauge epoxy coated aluminum frame, and has a high impact plastic seat with back support. The feet are made of non-skid rubber to prevent slippage and marring of floor surfaces, and the legs are adjustable to different heights. The seat has handles built in for ease of mobility.
Adjustable tub and shower seat – this item is made from a heavy gauge epoxy coated aluminum frame and has a high impact plastic seat. The feet are made of non-skid rubber to prevent slippage and marring of floor surfaces, and the legs are adjustable to different heights. The seat has handles built in for ease of mobility.
Tub and shower seat – this item is made from a heavy gauge epoxy coated aluminum frame and has a high impact plastic seat. Note the marketing literature for this item has no back support. The feet are made of non-skid rubber to prevent slippage and marring of floor surfaces, and the legs are not adjustable. The seat has handles built in for ease of mobility.
Tub transfer bench – this item is made from a heavy gauge epoxy coated aluminum frame and has a high impact plastic seat with back support. The item is extra wide to allow part of the seat to extend over the tub, thereby enabling a person to slide off and get out of the tub without standing. It has adjustable legs, non skid feet, and a side handle to ease mobility into and out of the tub.
You indicate that a secondary classification of Harmonized Tariff Schedule (HTS) of the United States, Special Classification Provisions, HTS 9817.00.96, is applicable, in that these items are designed and adapted for the use or benefit for the physically or mentally handicapped individual. Marketing literature of these items on Liberty Hardware’s website and on other websites indicates that these types of items are for use by individuals with severe disabilities or handicaps.
The applicable subheading for the elevated toilet seat with locking mechanism, will be 3922.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastic: Lavatory seats and covers.” The rate of duty will be 6.3% ad valorem.
The applicable subheading for the adjustable tub and shower chair; adjustable tub and shower seat; tub and shower seat; and tub transfer bench, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture…Other.” The rate of duty will be free.
Based on the information you have furnished and marketing literature for items: #1, #2, #3, #4 and #5 above, these items are eligible for the secondary classification of HTS 9817.00.96 – articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons. If you elect to claim this secondary classification and meet the entry requirements the duty rate will be free and the merchandise processing fee will not apply. All applicable entry requirements must be met including the filing of form ITA-362 P.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division