CLA-2-76:OT:RR:E:NC:N1:113
Mr. Mark E. Hirzel
YRC Logistics
1025 W. 190th Street
Suite 400
Gardena, CA 90248
RE: The tariff classification of aluminum transport anchors from China
Dear Mr. Hirzel:
In your letter dated October 28, 2009, on behalf of Convaid, Inc., you requested a tariff classification ruling on aluminum transport anchors made in China. A drawing of the anchor was submitted for our review.
The merchandise is identified as Convaid transport anchors that are stamped from aluminum alloy and coated with red vinyl. You indicated that Convaid Inc. sells wheelchairs that are designed for use by permanently disabled juveniles. You stated that “Convaid offers a wide range of wheelchair models and sizing options within each model type, to meet the specific therapeutic and comfort needs of its users.” You stated that the subject anchors “are permanently secured to the wheelchairs in the manufacturing process as an option specification detailed in each order. Convaid does not resell or distribute these transport anchors to other manufacturers nor sell the transport anchors without being manufactured into completed chairs.”
The applicable subheading for the aluminum transport anchors will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other…other. The general rate of duty will be 2.5 percent ad valorem.
Regarding your claim of a secondary classification under HTSUS 9817.00.96, you attached a copy of an engineering drawing for the transport anchor prepared by Convaid with several precise measurements for the placement of small holes, etc. The information on your website supports your statement that the wheelchairs which they will be used in are for “permanently disabled juveniles,” as opposed to the more general purpose wheelchairs routinely used by those with acute or transient disabilities, as in New York Ruling Letter 868213 – 101, 11-5-91.
A secondary classification will apply for these transport anchors in HTS 9817.00.96, as parts specially designed or adapted for use in articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. If you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
Duty rates 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 7326.90.8588, contact National Import Specialist Ann Taub at 646-733-3018. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division