CLA-2-90:OT:RR:NC:N3:135
Mr. Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022
RE: The tariff classification of a front panel from China
Dear Mr. Leo:
In your letter dated January 12, 2021, you requested a tariff classification ruling on behalf of Respironics, Inc. Additional information was provided via email dated January 20, 2021.
The merchandise under consideration is a “Specialized Front Panel BiPAP AVAPS” (#1128423) in the shape of a rounded rectangle made of 100 percent plastic and designed exclusively to be form fitting to the DreamStation BiPAP AVAPS noninvasive ventilator. It is a molded hard plastic panel with the name of the device molded into the panel, a round opening for a knob assembly, and a rectangular opening for an LCD. As imported, it does not contain any electronics or wiring. You claim that the DreamStation BiPAP device is used solely by individuals with chronic breathing problems.
The applicable subheading for the front panel will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” The general rate of duty will be free.
In your submission, you also request consideration of a secondary classification for the “Specialized Front Panel BiPAP AVAPS” under subheading 9817.00.96, HTSUS, which applies to "[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 article." Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “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.” The issue in the instant case is whether the subject front panel is “specially designed or adapted” for use in an article that is “specifically designed or adapted” for the use or benefit of handicapped persons, which is required under subheading 9817.00.96, HTSUS.
U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS, 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.
Based on the information provided, the DreamStation BiPAP AVAPS noninvasive ventilator is intended for use by individuals with chronic breathing problems. It is the opinion of this office that the chronic breathing issues treated by the ventilator satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). You state that the subject front panel is a part specifically designed for use with the DreamStation BiPAP AVAPS device. It “is indispensable for the proper function of the BiPAP AVAPS to assist breathing impaired persons and specially designed for, and used with them.” Customs and Border Protection has previously ruled that a Blower Cap is a part of the Trilogy EVO ventilator, which is specifically designed for individuals with profound chronic breathing issues, and is eligible for duty-free treatment under subheading 9817.00.96, HTSUS. See NY ruling N315179 dated November 2, 2020. Accordingly, we find that the front panel for use in the DreamStation BiPAP AVAPS device is entitled to free duty and Merchandise Processing Fee (MPF) treatment under subheading 9817.00.96, HTSUS, as a part of an article specially designed or adapted for the use or benefit of the handicapped. This classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
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 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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division