The tariff classification of a toilet safety support frame from China

N276149 June 21, 2016 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Mr. Felix Li UTi Canada Inc. 70 Driver Road, Unit 4 Brampton, Ontario L6T 5V2 RE: The tariff classification of a toilet safety support frame from China Dear Mr. LI: In your letter dated May 27, 2016, you requested a tariff classification ruling on behalf of Mobb Health Care USA LLP. The product under consideration, identified as the “Ultimate Toilet Safety Frame, style# MHUTSF,” is a safety support frame made of steel construction with PU covered handles. It is designed to provide strength and stability to enable people with disabilities get on and off the toilet, thereby reducing the risk of falls and alleviating stress and pressure on the back and legs. The frame mounts onto most standard toilets and can be used with or without a raised toilet seat. It has a weight capacity of 400 lbs. and features height adjustable arms for added stability and an integrated toilet paper holder. We disagree with your proposed classification in subheading 8302.49, Harmonized Tariff Schedule of the United States (HTSUS). The Ultimate Toilet Safety Frame is used on a toilet. Toilets do not have the characteristics of and are not similar or akin to the articles enumerated in the terms of heading 8302, namely furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, and caskets. The Ultimate Toilet Safety Frame, therefore, is not suitable for these articles and cannot be classified in heading 8302, HTSUS. The applicable subheading for the Ultimate Toilet Safety Frame will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free. The applicable secondary subheading for the Ultimate Toilet Safety Frame will be 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any).  Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010.  Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.         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 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 Barbara Kaiser at barbara.kaiser@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division