CLA-2-39:OT:RR:NC:N4:415
Mr. Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022
RE: The tariff classification of the Trilogy EVO Cylinder Mount from China.
Dear Mr. Leo:
In your letter dated November 20, 2020, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
Product literature and images were submitted in lieu of a sample.
The product under consideration is described as the “Trilogy EVO Cylinder Mount,” part number 1131463. It consists of two E-cylinder cradles and an oxygen manifold mounting bracket. This kit is designed to be used with the SPRS-2 line of hospital roll stands. Each cradle allows an E-sized oxygen cylinder to be secured to the roll stand. Your submission indicates the cradles and mounting bracket are constructed mostly from plastic.
In your request, you suggested that this item is correctly classified in subheading 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[m]edical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: [o]ther: [o]ther." We disagree. The “Trilogy EVO Cylinder Mount” is indicated as an accessory for the roll stand, and the heading that you have suggested does not have a provision for accessories. As such, it will be classified elsewhere based on its constituent materials.
Further, you stated that this product would be eligible for classification within subheading 9817.00.96, HTSUS, as “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles: [o]ther.” Again, we disagree, as this provision would not provide for this product as it is neither a part nor an accessory to the ventilator, but would instead function as an accessory to the roll stand, which would not on its own be deemed an article “specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.”
Thus, the “Trilogy EVO Cylinder Mount,” part number 1131463, would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division