The tariff classification of bed frames, support surfaces and mattresses, lifts and transfers, from Mexico.

N300101 August 21, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9817.00.96 John F. Cowen Roser & J. Cowen Logistical Services Ltd. 4695 Towerwood Drive Brownsville, TX 78521 RE: The tariff classification of bed frames, support surfaces and mattresses, lifts and transfers, from Mexico. Dear Mr. Cowen: In your letter dated August 15, 2018, on behalf of Joerns Healthcare, LLC, you requested a tariff classification ruling. Descriptive literature and illustrative literature were provided. Additional illustrative literature was found on the website of http://www.joerns.com/products/. The merchandise concerned involves bed frames, support surfaces and mattresses, and lifts and transfers, and whether Joerns Healthcare products qualify as articles for the handicapped under the Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Material Act of 1982. If qualifying, the merchandise concerned will be eligible for duty-free treatment and no Merchandise Processing Fee under 9817.00.96 of the Harmonized Tariff Schedule of the United States (HTSUS). For a full description of products of category one, category two and category three below see the website of http://www.joerns.com/products/. Category One – Bed Frames: UltraCare® XT EasyCare® Care100 Bari10A Chauffeur TM Universal Transport System RC Ultra Hi-Lo 850 RC Ultra Hi-Lo RC 750 RC 1000 Category Two – Support Surfaces and Mattresses: DolphinCare TM Integrated Bed System Dolphin FIS® P.R.O. Matt® Plus ClimateCare® FlapCair® RecoverAir® 3000 Elite RecoverAir® 2000 Elite DermaFloat® LAL DermaFloat® APM DermaFloat® APL Category Three – Lifting and Transfers: Hoyer® Ceiling Lifts Hoyer® Elara™ Hoyer® Presence Hoyer® Stature® Hoyer® HPL500 Hoyer® Advance Hoyer® Calibre® Hoyer® HPL700 Hoyer® Elevate® Hoyer® Journey® Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. Heading 9817 Section 1121 of the Omnibus Trade and Competitiveness Act of 1988 (Pub. L. No. 100-418, 102 Stat. 1107) and Presidential Proclamation 5978 implemented the Nairobi Protocol by inserting permanent provisions—specifically, subheadings 9817.00.92, 9817.00.94, and 9817.00.96—into the HTSUS. These tariff provisions specifically provide that “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons” are eligible for duty-free treatment. Notes in subchapter XVII of Chapter 98 of the HTSUS define the terms “blind or other physically or mentally handicapped persons” and limit the classification of certain products under subheadings 9817.00.92, 9817.00.94, and 9817.00.96. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, defines the term “blind or other physically or mentally handicapped persons” as “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS excludes four categories of goods from subheadings 9817.00.92, 9817.00.94, and 9817.00.96: (1) articles for acute or transient disability; (2) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (3) therapeutic and diagnostic articles; and (4) medicine or drugs. CBP decides whether a product is “specially designed or adapted for the use or benefit” of the handicapped on a case-by-case basis, balancing five factors set forth in Headquarter Ruling Letter HQ 556449, dated May 5, 1992. Here, persons who are unable to lift or move themselves into or out of a bath or bed, specifically those with severe, chronic mobility issues qualify as “handicapped people” under U.S. Note 4 and the specific exclusions contained in U.S. Note 4(b) do not apply. The physical properties of the bed frames, support surfaces and mattresses, and lifts and transfers clearly distinguishes them as those used in hospitals or clinics for patients unable to move themselves, or in [some cases], are installed in a user’s home in circumstances where the user is unable to move themselves. Use of the bed frames, support surfaces and mattresses, and lifts and transfers by the general public is most likely improbable, as the title of the company, Joerns Healthcare is reflective of the healthcare sector. The company is a recognized business, manufacturer and distributor of healthcare products, such as beds, therapeutic surfaces, patient handling products, and a provider of negative pressure wound therapy devices, DME equipment, and services to the Post-Acute market. We find the condition of the merchandise concerned at time of importation is indicative of the healthcare market. Consistent with HQ H235507 dated May 2, 2016 and pursuant to the factors stipulated in HQ 556449 dated May 5, 1992, the merchandise concerned qualifies for duty-free treatment under subheading 9817.00.96, HTSUS. However, all applicable entry requirements must be met including the filing of form ITA-362 P. The applicable subheading for the three categories cited above, the bed frames, support surfaces and mattresses, lifts and transfers will be 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; ….” The rate of duty will be Free. 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 the 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division