The tariff classification of handrails from Germany

NY 881084 December 14, 1992 CLA-2-83:S:N:N3:113 881084 CATEGORY: Classification TARIFF NO.: 8302.49.6090; 9817.00.9600 Mr. Gregory J. Paquin DSI 16139 Runnymede St Van Nuys, CA 91406-2913 RE: The tariff classification of handrails from Germany Dear Mr. Paquin: In your letter dated December 1, 1992, you requested a tariff classification ruling. The merchandise is an array of handrails, grab rails and fixtures designed to be installed in a bathroom to aid the elderly or handicapped. The rails are made of plastic-coated aluminum. They come in a variety of modular configurations that can be combined and reused in many arrangements. The applicable subheading for the items will be 8302.49.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings and fittings and similar articles, of iron or steel, of aluminum or zinc. The rate of duty will be 5.7 percent ad valorem. These handles and grab rails appear to be designed for individuals with a chronic ailment that substantially limits their ability to maintain their balance in carrying out normal toilet activities. Therefore, these articles are eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.9600, HTS. All applicable entry requirements must be met including the filing of form ITA-362 P. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport