The tariff classification of mobility scooter carriers from China

N306086 September 30, 2019 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 9817.00.96 Desiree L. Pasbrig DiscountRamps.com N102 W19400 Willow Creek Way Germantown, WI 53022 RE: The tariff classification of mobility scooter carriers from China Dear Ms. Pasbrig: In your letter dated September 4, 2019, you requested a tariff classification ruling. The items under consideration have been identified as Tilt-a-Rack Scooter and Wheelchair Carriers (Model Numbers TWSC-350, 500ARV, 350ARV, and 350ARV-mini), which are designed to be attached to the vehicle to transport mobility scooters and wheelchairs. The TWSC-350 has a capacity of 350 pounds and feature innovative drive-on/drive-off functionality. The patented design of this carrier allows it to tilt in both directions to easily load the scooter from either the left or right side of the vehicle and to drive the scooter forward on and off the ramp rather than having to back it off. The weight of the scooter driving onto the ramp will then tilt the carrier back to its original horizontal position. The ramp and carrier both feature a serrated punch plate surface, which is made of aluminum. A built-in height adjusting hitch tube allows one to raise and lower the Tilt-a-Rack carrier as necessary to create the perfect loading height for the vehicle. The carrier comes with an anti-rattle device to stabilize the carrier while transporting any mobility aid. It measures 52 and 3/4 inches in length by 27 and 3/4 inches wide, with an extra ramp of 46 inches, and weighs 120 pounds. The 500ARV has a capacity of 500 pounds and features similarities to the TWSC-350 tilting technology, which you call an integrated slide-out ramp system. To use the carrier, one would simply pull the tilt handle, slide out the ramp from under the platform and tilt towards the ground. The entire carrier shifts back to its original upright position using the weight of the scooter while it is being loaded. This full size carrier is specifically designed to carry most full size scooter and wheelchairs. The platform measures 60 inches long by 32 inches wide and comes with an extra-long 52 and 1/2 inches ramp. This Tilt-a-Rack scooter carrier is made from high-strength aluminum and weighs 103 pounds. The 300ARV has a 350 pounds capacity, featuring the same technology with an integrated slide out ramp system. To use the carrier one would simply pull the tilt handle, slide out the ramp from under the platform, and tilt towards the ground. The entire carrier shifts back to its original upright position using the weight of the scooter while it is being loaded. This full size carrier is specifically designed to carry most full size scooter and wheelchairs. The platform measures 52 inches long by 26 inches wide and comes with an extra-long 50 inches ramp. This Tilt-a-Rack scooter carrier is made from high-strength aluminum and weighs 87 pounds. The 350ARV-mini has a 350 pounds capacity, featuring the same technology with an integrated slide-out ramp system. The mini carrier is specifically designed for smaller scooter and wheelchairs. The platform measures 44 inches long by 24 inches wide, with an extra ramp of 36 and 3/4 inches. The Tilt-a-Rack Aluminum Mobility Scooter Mini Carrier is made from high-strength aluminum and weighs 75 pounds. The applicable subheading for the Tilt-a-Rack Scooter and Wheelchair Carriers (Model Numbers TWSC-350, 500ARV, 350ARV, and 350ARV-mini) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other”. The general rate of duty will be 2.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.99.8180, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.99.8180, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. You also request consideration of the Tilt-a-Rack ramps 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 Tilt-a-Rack ramps are 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. In HQ 556449, dated May 5, 1992, CBP set forth five factors it would consider in making this case-by-case determination.  The same factors are relevant in determining whether a part is “specially designed or adapted” for an article for the use or benefit of handicapped persons.  These factors include:  (1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive; (3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped.Based on the information supplied, the ramps satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification will apply for the mobility ramps 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 note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.Please note 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. 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division