The tariff classification of safety bars from China

N052323 March 3, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 3925.90.0000; 8302.41.6080; 9817.00.96 Mr. Richard S. Brown Globe Express Services, Ltd. 1800 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of safety bars from China Dear Mr. Brown: In your letter dated February 11, 2009, on behalf of Liberty Hardware MFG Corp., you requested a tariff classification ruling. The merchandise under consideration is several styles of safety bars sold under the Safe Home Brand™. All styles mount to wall studs and support a maximum weight of 500 pounds. Pictures submitted with your request reveal that these bars are used predominantly in the bathroom. You indicate in your letter that these items are for the use or benefit of the permanently or chronically physically or mentally handicapped and that they meet ADA standards (American Disabilities Act). Item number SH502W is described as a “Designer Grab Bar.” It is a 24 inch long safety support made from high impact plastic. It includes mounting hardware, which consists of two hex head lag screws with nylon washers. Items number SHA5316SN and SH5324SN are described as “Designer Grab Bars-Heavy Duty.” They are made of heavy gauge aluminum and include stainless steel mounting flanges and two hex head lag screws with nylon washers. Item number SHS5316SN is an angled bar measuring 16 inches long. Item number SH5324SN is a straight bar measuring 24 inches long. Items number SH5116C and SH5116T are described as “Designer Oval Grab Bars.” Both styles measure 16 inches in length. Item number SH5116C is an oval ring made of aluminum and plastic. The front side (facing out) is aluminum and the gripping surface (back side) is plastic. It also includes stainless steel mounting flanges and two hex head lag screws with nylon washers. Item number SH5116T is an oval ring made of solid heavy duty aluminum and includes stainless steel mounting flanges and two hex head lag screws with nylon washers. The applicable subheading for item number SH8024W will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for items number SHA5316SN, SH5324SN, SH5116C and SH5116T will be 8302.41.6080, HTSUS, which provides for base metal mountings, fittings and similar articles…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. We agree that the wall-mount grab bars are similar to those in Headquarters Ruling Letter 557458, 10-28-93.  They are also similar to those in Section 19 in HRL 556449, 5-5-92.  The fact that these items are designed to support 500 pounds helps to distinguish them from ordinary bathroom towel racks, etc.  On that basis, we agree that a secondary classification will apply for these items in HTSUS 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.  Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.                        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 http://www.usitc.gov/tata/hts/. 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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012.  If you have any other questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division