CLA-2-42:OT:RR:NC:N4:441
Erin Barclay
Thule Organization Solutions, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503-7294
RE: The tariff classification of cylinder and liquid oxygen carriers from China
Dear Ms. Barclay:
In your letter dated June 1, 2009, you requested a tariff classification ruling on behalf of Case Logic. Your samples are being returned.
You have submitted twelve samples of personal cylinder and liquid oxygen carriers. They are all soft-sided bags constructed with an outer surface of man-made textile materials. Each bag is designed to provide storage, protection, portability, and storage for their contents and may be shaped and fitted for a particular type and size of cylinder oxygen or liquid oxygen container. You imply that the carriers are sold separately at retail for use by ambulatory persons who have a chronic respiratory disability and require a portable oxygen supply on a daily basis.
Styles 19-22377, 19-20761R2 are backpacks. Style 19-22405 is a generic carry bag. Styles 19-22378, 19-20762R2, 19-22404, 19-20763R2, 19-22401, 19-22405, 19-22381, 19-22379 are travel bags.
All of the samples have a large textile label stating AirLift. Per various web sites, Air Lift Unlimited specializes both in portable oxygen carriers for personal use and in bags for nurses.
Unlike other samples, which have basically quite long, thin shapes and often internal straps apparently to secure a cylinder, styles 19-22403 and 19-20764R2 have much more rectangular shapes, no internal straps, and main bodies that are made of mesh. They are therefore significantly different from the Air Lift Unlimited items in New York Ruling Letter L86090 – 341, 7-22-05, which you cite.
Regarding the HTSUS 9817.00.96 status of style numbers 19-22403 and 19-20764R2, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
1. What physical features, if any, indicate that it was specially designed to carry personal oxygen cylinders?
2. Why is it made mostly of mesh?
Please include a statement that there are, to your knowledge, no issues regarding 9817.00.96 on the commodity pending before Customs or any court. Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
The applicable subheading for the styles 19-22377, 19-20761R2, backpacks, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The general duty rate will be 17.6% ad valorem.
The applicable subheading for styles 19-22378, 19-20762R2, 19-22404, 19-20763R2, 19-22401, 19-22405, 19-22381, 19-22379, travel bags, will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The general duty rate will be 17.6 percent ad valorem.
The applicable subheading for style 19-22405, the generic carry bag, will be 4202.92.9026, HTSUS, which provides for trunks, suitcases…and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The general duty rate will be 17.6 percent ad valorem.
You requested a secondary classification ruling with tariff number 9817.0096, HTSUS, which provides, in part, for duty free treatment for articles and their parts and accessories, specially designed or adapted for use or benefit of physically handicapped persons.
The secondary classification will apply for all items, except for 19-22403 and 19-20764R2 and, in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the handicapped provided all applicable entry requirements are met including the filing of U.S. Department of Commerce form ITA-362P with the Customs and Border Protection, port of entry.
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 classification in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division