The tariff classification a power supply from China

N317006 January 22, 2021 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8504.40.9520; 9817.00.96 Robert Leo Meeks, Sheppard, Leo & Pillsbury 570 Lexington Avenue New York, NY 10022-6850 RE: The tariff classification a power supply from China Dear Mr. Leo: In your letter dated January 18, 2021 you requested a tariff classification ruling on behalf of your client, Respironics, Inc. The merchandise under consideration is identified as the DreamStation Power Supply (Power Supply), Respironics PN 1144267, which you describe as a 80 Watt medical grade power supply used exclusively with a Respironics DreamStation bi-level positive airway pressure (BiPAP) or continuous positive airway pressure (CPAP) machines. The Power Supply is said to be produced to meet specific medical device regulatory and safety requirements and has a specialized output connector that uniquely identifies the device to the DreamStation machine. The subject Power Supply functions to convert AC input voltage to 12 VDC electrical output that is supplied directly to the ventilator. In your request, you suggest that Respironics PN 1144267, which may also be imported under the supplier part number MEA-080A12C N-PB, should be classified under 8504.40.9520, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the DreamStation Power Supply, PN 1144267, a.k.a. MEA-080A12C N-PB, will be 8504.40.9520, HTSUS, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters other: Rectifiers and rectifying apparatus: Power supplies: with a power output exceeding 50 W but not exceeding 150 W.” The general rate of duty will be Free. In your submission, you request consideration of a secondary classification for the Power Supply under subheading 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “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.” You state that the subject power supplies are specially designed to work exclusively with the DreamStation BiPAP and CPAP machines. Referencing New York Ruling Letter N172236, dated July 22, 2011, Customs noted the CPAP machine was used to treat individuals with chronic lung disease and other respiratory afflictions, and that these machines were specially designed and adapted for the benefit of persons suffering from a chronic physical impairment and thus were eligible for secondary classification under subheading 9817.00.96, HTSUS. In our view, chronic respiratory illness satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, a secondary classification will apply to the DreamStation Power Supply, PN 1144267, a.k.a. MEA-080A12C N-PB, under subheading 9817.00.96, HTSUS, which affords free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division