The tariff classification of accessibility ramps

N303478 April 12, 2019 CLA-2-76:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7610.90.0080; 9817.00.96 Ms. Sheri G. Lawson Willson International, Inc. 160 Wales Avenue, Ste. 100 Tonawanda, NY 14150RE:    The tariff classification of accessibility ramps Dear Ms. Lawson:In your letter dated March 15, 2019, you requested a tariff classification ruling on accessibility ramps on behalf of your client, Thruflow, Inc.The article to be considered is Thruflow’s Standard Model QRamp Module. You state the QRamp is an accessibility ramp, manufactured for the sole purpose of allowing those with mobility challenges to enter and exit any raised surface and subsequent building. It has been designed to meet the specifications outlined in the American Disabilities Act and is used by those who depend on wheelchairs, walkers, motorized scooters or those who cannot navigate the seven inch rise of a typical staircase. The QRamp is designed to remain in place for many years, but can be moved if necessary. Each module consists of an aluminum framework, into which a three-hundred-and-sixty-degree non-slip, slatted, polypropylene floor paneling is installed. Telescoping aluminum leg posts and foot combinations, as well as aluminum handrails are installed to complete the module. Each module is packaged separately and includes everything needed for assembly, including leg posts and foot weldments, handrails, connection plates, and fasteners. The aluminum framework and the fastener packaging bags are manufactured in China and shipped to Canada. The Thruflow floor paneling and most of the packaging is manufactured in Canada. The fasteners are manufactured in Taiwan, Indonesia, and Canada. No further manufacturing is done to the aluminum framework in Canada. The applicable subheading for the QRamp Module will be 7610.90.0080, HTSUS, which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: other: other. The general rate of duty will be 5.7 percent ad valorem.You have also requested consideration of the QRamp under the Nairobi Protocol. The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. These tariff provisions specifically state that "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article" are eligible for duty-free treatment. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, states that, "the term 'blind or other physically or mentally handicapped persons' includes 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, which establishes limits on classification of products in these subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover-- (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs. The primary issue is whether the QRamp is specially designed or adapted for the “use or benefit of the handicapped” and whether parts and accessories that are specially designed or adapted for use in the foregoing article fall within the meaning of Nairobi Protocol. Although the legislative history of the Nairobi Protocol discusses the concerns of Congress that the design, modification or adaptation of an article must be significant so as to clearly render the article for use by handicapped individuals, no specific definition of these terms was established by Congress. See, Senate Report (Finance Committee) No. 97-564, September 21, 1982). See also, Headquarters Ruling Letter (HRL) 951004 dated March 3, 1992. Since it is difficult to establish a clear definition of what is “specially designed or adapted," various factors must be utilized on a case-by-case basis to determine whether a given article is "specially designed or adapted" within the meaning of this statute.Based on the information supplied, it is the opinion of this office that a secondary classification will apply for the QRamp in subheading 9817.00.96, HTSUS, as “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article: Other”, free of duty and the Merchandise Processing Fee (MPF). 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, this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or antidumping duties.Be advised that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers. 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 at https://hts.usitc.gov/current.You have also requested a ruling on country of origin and NAFTA eligibility. Your inquiry does not provide enough information for us to give a country of origin ruling or a NAFTA eligibility determination on the QRamp. Your request should include a complete cost analysis, including the labor costs for the production done in China. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Angelia Amerson at angelia.m.amerson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division