The tariff classification of wheelchair carriers and hitch accessories from China

N307319 November 22, 2019 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 8302.30.3060; 9817.00.96; 9903.88.03 Desiree L. Pasbrig Discount Ramps.com N102 W19400 Willow Creek Way Germantown, WI 53022 RE: The tariff classification of wheelchair carriers and hitch accessories from China Dear Ms. Pasbrig: In your letter dated November 4, 2019, you requested a tariff classification ruling. The 5 items under consideration have been identified as a WCC-500A Silver Spring Aluminum Scooter and Wheelchair Carrier, a SC500-V3 Silver Spring Steel Deluxe Folding Scooter and Wheelchair Carrier, a SC400-V2 Silver Spring Steel Folding Scooter and Wheelchair Carrier, a SC-HA Multi-Level Hitch Height Adapter – Class-III and IV 2” Hitch, and a SC-Swing-Away-V2 Scooter Carrier Swing Away Arm. These carriers and hitch components are designed to be attached to the back of a vehicle for transport of wheelchairs and mobility scooters. The WCC-500A model is made from lightweight aluminum and has a 500 pounds weight capacity. This carrier weight 30 pounds and has numerous safety features, making transporting the mobility aid safe, such as 7-1/2" side rails, 4 aluminum ring tie down points, an anti-rattle device, and 3” wide rungs on the ramp, which provide great traction during loading or unloading while at the same time limiting accumulation of dirt and debris on the ramp or in the carrier. The SC500-V3 model made from black powder-coated steel and has a weight capacity of 500 pounds. The surface of the carrier is a heavy duty steel mesh with 1inch square support tubes underneath that does not bend or flex from the weight of the mobility aid. This carrier features an extra-long 59 inches bi-fold ramp. The ramp releases for loading by pulling the carrier’s unique ergonomically designed T-shaped handles. The ramp easily stows either in its upright position or can be folded flat into the carrier for better visibility and compact storage when the carrier is not in use. The SC400-V2 is manufactured from durable, powder-coated steel and designed for Class III and IV 2 inches hitch receivers. The three-position ramp is 42 inches long, which allows an easy loading and unloading of a scooter and, when not in use, the ramp folds flat to the carrier for tailgate or hatch access. The specially ergonomically designed spring pin handles included on this mobility carrier eliminate the difficult standard style pin-rings, allowing users to simply grab and pull to position the loading ramp. Also included with the carrier is an anti-rattle device, which slides onto the hitch tube to prevent the rack from wobbling during transportation. The SC-HA Multi-Level Hitch Height Adapter – Class-III and IV 2” Hitch is a receiver hitch adapter, which installs between the carrier and the vehicle’s hitch to allow for raising or lowering the carrier, and is designed specifically to work with the Deluxe Folding Scooter and Wheelchair Carrier and Steel Folding Scooter and Wheelchair Carrier. It functions to mount a carrier to a vehicle at either 4 1/2 inches higher or 3 1/2 inches lower than the hitch height. The adapter is manufactured from powder-coated steel and has a weight capacity of 500 pounds. The SC-Swing-Away-V2 kit for the SC400-V2 and SC500-V3 carriers is manufactured from durable, powder coated steel and creates easy access to the rear hatch and trunk. The entire unit swings to the side for easy access. Designed for low-to-ground vehicle hitch tubes, the hitch adapter configuration allows up to a 7 inches rise (4 inches with the hitch adapter and 3 inches with the carrier adapter). The Swing Away option also provides clearance for a spare tire with an 8 5/8 inches distance from the hitch pin hole to carrier with the carrier folded upright and 17 1/8 inches when the carrier is unfolded. You suggested that all five products be classified in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories to motor vehicles. We agree in part, with the exception being the SC-HA Multi-Level Hitch Height Adapter. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. Section Note 2(b) to Section XVII excludes parts of general use of base metal. Since the SC-HA Multi-Level Hitch Height Adapter is a type of a mount described in heading 8302, HTSUS, classification of the adapter in heading 8708, HTSUS, is precluded. The applicable subheading for the WCC-500A Silver Spring Aluminum Scooter and Wheelchair Carrier, the SC500-V3 Silver Spring Steel Deluxe Folding Scooter and Wheelchair Carrier, the SC400-V2 Silver Spring Steel Folding Scooter and Wheelchair Carrier, and the SC-Swing-Away-V2 Scooter Carrier Swing Away Arm will be 8708.99.8180, 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. The applicable subheading for the SC-HA Multi-Level Hitch Height Adapter – Class-III and IV 2” Hitch will be 8302.30.3060, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other.” The rate of duty will be 2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8302.30.3060 and 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 subheadings 8302.30.3060 and 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 carriers, the adapter, and the swing away arm 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 provided, it appears that only the carriers satisfy the factors set out by CBP. As a result, it is the opinion of this office that a secondary classification will apply for the WCC-500A Silver Spring Aluminum Scooter and Wheelchair Carrier, the SC500-V3 Silver Spring Steel Deluxe Folding Scooter and Wheelchair Carrier, and the SC400-V2 Silver Spring Steel Folding Scooter and Wheelchair Carrier 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. However, with regards to the adapter and the swing away arm, the articles do not possess any distinguishable features to be recognizable as “specially designed or adapted” for the use or benefit of handicapped persons. As a result, the SC-HA Multi-Level Hitch Height Adapter – Class-III and IV 2” Hitch and the SC-Swing-Away-V2 Scooter Carrier Swing Away Arm will not be eligible for the duty free treatment under subheading 9817.00.96, HTSUS.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