The tariff classification of safety supports and seats from Germany

NY I88230 December 11, 2002 CLA-2-83:RR:NC:N1:113 I88230 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 9402.90.0020; 9817.00.96 Ms. Jennifer Dumont UPS Customhouse Brokerage, Inc. 1 Peace Bridge Plaza, Suite 310 Buffalo, NY 14213 RE: The tariff classification of safety supports and seats from Germany Dear Ms. Dumont: In your letter dated October 28, 2002, on behalf of Barrier Free Architectural Inc., you requested a tariff classification ruling. The merchandise consists of bathroom aids and equipment designed for disabled and aged individuals. Item number 422 is an L-shaped safety support for the shower area and item number 435 is a lift-up support for a shower curtain. Both mounted supports are made of aluminum pipes covered with seamless nylon tubes. The last three articles are all seats for the shower or tub. Item number 446/BL is a suspended shower seat, item number 447/BS is a folding shower seat, and item number 448 is a folding seat for the bath tub. The three styles of seats are made of aluminum pipes covered with seamless nylon tubes and nylon bands. The applicable subheading for the two supports will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows…and base metal parts thereof, other mountings, fittings and similar articles and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the three seats will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for medical, surgical, dental or veterinary furniture…other. The rate of duty will be free. Regarding HTS 9817.00.96, the seats are all either permanently fixed to the wall or suspended from rails that are permanently fixed to the wall. Thus, the supports and the seats are similar to those in Headquarters Ruling Letter 557458, dated October 28, 1993. On that basis a secondary classification will apply for all the items in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 646-733-3012. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division