CLA-2-42:OT:RR:NC:N4:441
Marybeth Wangler
McKinley International Corporation
P.O. Box 2028
Coppell, TX 75019
RE: The tariff classification of an oxygen tank bag from China or Thailand
Dear Ms. Wangler:
In your letter received January 4, 2012, you request a tariff classification ruling on behalf of your client, Royal Case Company. Your sample will be returned to you.
Style RC11814 is an oxygen tank bag constructed with an outer surface of 100% polyester textile material. It is cylindrical-shaped and designed to provide storage, protection, and portability to an oxygen tank used by people who are breathing impaired. The bag has a textile-lined storage compartment with a rectangular mesh window and a clear rectangular vinyl window near the top opening. It has an adjustable, removable webbed shoulder strap, a padded carrying handle on the side and a zipper closure along three sides. The bag measures approximately 15” (L) x 5.5” (W) x 3” (D).
The applicable subheading for the oxygen tank bag will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The general rate of duty is 17.6% ad valorem.
Regarding your claim that this bag is eligible for duty free treatment under 9817.00.96, HTSUS, the information you supplied in your November 21, 2011 letter established that these bags are used to carry oxygen cylinders. In your subsequent letter, in response to our additional questions, you indicated that the channel of trade for these items is Roscoe Medical. Based on the information we found on their website, they specialize in articles for the handicapped, and they do not appear to market to first responders. The bag’s size and carry handle with a Velcro-like, padded hand grip are consistent with carrying it for extended periods, which is the norm for use by those with chronic or permanent handicaps.
On that basis, a secondary classification will apply for this item under 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
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 of this item under 9817.00.96, please contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, please contact National Import Specialist Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division