The tariff classification of safety bars and brackets from China

N103860 May 14, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 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 and brackets from China Dear Mr. Brown: In your letter dated April 23, 2010, you requested a tariff classification ruling on behalf of Masco Bath Corporation. The submitted samples will be returned. The merchandise under consideration is various stainless steel safety bars and aluminum brackets. Item number 2765 is a grab bar measuring 12 inches long, item number 2767 measures 24 inches long, item 2768 measures 26 inches long, item 2769 measures 48 inches long, item 2770 is an 18inch by 26 inch L-shaped grab bar, item 2772 measures 22 inches long, item 2773 measures 18 inches long, item 2774 is an 18 inch by 22 inch L-shaped grab bar, item 2775 is a 21 inch arched bar, item 2776 is a 30 inch arched bar and item 2778 is an 18 inch by 18 inch L-shaped grab bar. The aluminum bracket is a rectangular shaped mounting plate with multiple holes punched throughout and two channels on one side. The grab bars and brackets are designed for use by the handicapped in the shower. Once imported, the grab bars will be bolted to the brackets through the wall prior to installation of a shower system. The applicable subheading for the stainless steel grab bars and aluminum mounting brackets will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles , 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. Regarding your claim of a secondary classification in HTSUS 9817.00.96, although no information was supplied stating the maximum weight that they can support, it is clearly much higher than that for a standard towel rack etc. These grab bars are essentially heavy, polished, stainless steel cylinders about 1 inch in diameter which will be attached to special, thick metal brackets (about 4.5 inches by 16 inches) permanently secured inside the walls of the enclosure. Since you have supplied a copy of a color brochure of the Delta Lifestyle Shower Systems which show similar grab bars, we take it that your claim is that these grab bars are used in Lifestyle Shower Systems. Per that brochure, a major use of the Lifestyle line is for “assisted-living applications.” We agree that these grab bars and brackets are similar, in regard to the applicability of HTSUS 9817.00.96, to those in Headquarters Ruling Letter 557458, 10-28-93. On that basis a secondary classification will apply for these 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. 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