CLA-2-85:OT:RR:NC:N2:220
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022
RE: The tariff classification of a plastic knob from China
Dear Mr. Leo:
In your letter dated March 26, 2021 you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise under consideration is identified as the DreamStation Knob Assembly, PN #1126801 (a.k.a.1127563), which is described as a molded plastic operating knob with a retaining clip having a female D-shaft receptacle. The knob is intended to be attached to the electrical control interface for a bilevel positive airway pressure (BiPAP) machine for the purpose of electrically controlling the machine’s features and functions.
In your request, you propose that the DreamStation Knob Assembly is a part of the BiPAP devices and classified in subheading 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.” While we agree that it is a part of the BiPAP device, it is also a part of an electrical switching apparatus within the BiPAP devices. Headquarters Ruling H024411, dated July 22, 2009, states “a subpart of a particular part of an article is more specifically provided for as a part of that part than as a part of the whole.” Therefore, the knob assembly is more specifically classified as a part of the electrical switching apparatus than a part of the BiPAP devices.
The applicable subheading for the DreamStation Knob Assembly, PN #1126801 (a.k.a.1127563), will be 8538.90.6000, HTSUS, which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Molded parts.” The general rate of duty will be 3.5 percent ad valorem.
As part of your submission, you request consideration of a secondary classification for the knob assembly under subheading 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. 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.”
You state that the knob assembly is designed for and dedicated for use only with BiPAP devices and cannot be used with other devices. We disagree. The knob assembly is a component used in electrical control and switching apparatus applications and has no feature that devotes its use with a BiPAP machine. Notwithstanding the status afforded to a BiPAP machine set forth under Chapter 98, Subchapter XVII, U.S. Note 4(a), the secondary classification will not apply to the DreamStation Knob Assembly, PN #1126801 (a.k.a.1127563), under 9817.00.96, HTSUS, upon importation into the United States.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8538.90.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8538.90.6000, 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, including information on exclusions and their effective dates, 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
https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division