CLA-2-40:OT:RR:NC:N1:137
Stefani Paolucci
Delmar International (NY) Inc
100 Colvin Woods Parkway, Suite 500
Tonawanda, NY 71683-0908
RE: The tariff classification of inflatable natural rubber invalid rings from India
Dear Ms. Paolucci:
In your letter dated August 28, 2019 you requested a tariff classification ruling, on behalf of your client, AMG Medical. Two representative samples were submitted with your request and will be retained by this office.
The samples consisted of two natural rubber inflatable rings. Part 745-174 has a diameter of 16 inches while part 745-176 has a diameter of 18 inches. Both rings have a release valve to allow the user to adjust the inflation level of the rings. The rings are intended for use at home, car or workplace to allow a user to sit more comfortably.
The applicable subheading for the inflatable natural rubber invalid rings will be 4016.95.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other inflatable articles. The general rate of duty will be 4.2 percent ad valorem.
In your letter, you also requested consideration of the instant merchandies under the Nairobi Protocol, specifically 9817.00.96, HTSUSA. The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUSA. These tariff provisions specifically state that "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons" are eligible for duty-free treatment. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUSA, 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."
U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUSA, which establishes limits on classification of products in these subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover-- (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs.
The primary issue is whether the article is "specially designed or adapted" for the use or benefit of the handicapped within the meaning of the Nairobi Protocol.
The Inflatable Rubber Invalid Rings are marketed for the use of any individual. Product documentation claims that the rings are convenient for home, car or workplace allowing the user to sit comfortably for long periods of time. While these items could be purchased and used by the handicapped, there are no properties or characteristics that would indicate that the articles are specially designed or adapted for use by the handicapped, i.e., those suffering chronic and permanent disability. Rather these items can be utilized by any individual desiring to sit more comfortably for longer periods of time. Based on the characteristics and the availability of the items for non-handicapped purposes, it is our position that the subject inflatable rubber invalid rings are not "articles specially designed or adapted for the handicapped," and, therefore, are not eligible for duty-free treatment under subheading 9817.00.96, HTSUS.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division