CLA-2-42:OT:RR:NC:N4:441
Kari H. Race
Cardiac Science Corporation
500 Burdick Parkway
Deerfield, WI 53531
RE: The tariff classification of three carry cases from China
Dear Ms. Race:
In your letter dated December 6, 2018, you requested a tariff classification ruling. You have submitted samples which will be returned to you under separate cover.
The subject merchandise are three carry cases constructed with an outer surface of man-made textile material. They are specifically designed to provide storage for the Powerheart® Automatic External Defibillator (AEDs) devices. Each case is specially shaped and adapted to contain one device. You state that the carry cases will be imported separately from the AEDs with which they are used.
The applicable subheading for the carry cases will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem.
In your submission, you request consideration for a secondary classification for these cases under HTSUS 9817.00.96, which provides for articles specially designed or adapted for the use or benefit of the blind or other permanently disabled or handicapped persons.
The submitted samples are specially designed to carry AED devices. The dimensions of the cases directly correspond with the shape of those AEDs. The defibrillators are designed to detect a subject’s heart rhythm, and if an irregular rhythm is detected, they can administer an electric shock to restore the heart to normal rhythm.
U.S. Note 4(a), Chapter 98, HTSUS, states that the term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.
Customs and Border Protection has previously held that a person suffering from arrhythmia or bradycardia is physically handicapped as that term is defined in U.S. Note 4(a) to Subchapter XVII. See Headquarters Ruling Letter ("HRL") 556243, dated December 2, 1991, and HRL 557302, dated March 17, 1993, both rulings hold that defibrillator pacemakers are eligible for duty-free treatment under subheading 9817.00.96, HTSUS. Therefore, persons who suffer from irregular heart beats are considered handicapped within the meaning of U.S. Note 4(a). HQ 563109, dated October 19, 2004, extended this special treatment to the cases for defibrillators.
On that basis, a secondary classification will apply the carrying cases for the Powerheart® Defibrillator in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. The rate of duty is free.
While the aformentioned merchandise is eligible for reduced duty treatment under subheading 9817.00.96, when that merchandise is produced in China it will be subject to additional duties imposed by Section 301, as described below.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4202.92.91, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report subheadings 9903.88.03, 9817.0096, and 4202.92.9100.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division