Subheading 9817.00.96; Handheld Shower Systems

HQ H255450 May 7, 2015 OT:RR:CTF:VS H255450 RMC CATEGORY: Classification John M. Peterson Neville Peterson LLP 17 State Street – 19th Floor New York, NY 10004 Re: Subheading 9817.00.96; Handheld Shower Systems Dear Mr. Peterson: This is in response to your January 16, 2014 request for reconsideration of New York Ruling (NY) N246907, dated Nov. 14, 2013. In that ruling, the National Commodity Specialist Division found that four handheld shower systems imported by your client, Gerber, were ineligible for duty-free treatment under Harmonized Tariff Schedule of the United States (“HTSUS”) subheading 9817.00.96. We affirm N246907 because we agree that the four handheld shower systems at issue are not “specifically designed or adapted for the use or benefit” of handicapped people as required under subheading 9817.00.96. As you note in your request, “probability of general public use” is an important consideration in CBP’s case-by-case determination of whether a good is “specifically designed or adapted for the use or benefit” of handicapped people. Although we agree that use by the general public does not automatically disqualify a good under subheading 9817.00.96, here the extent of probable public use is so great that the goods cannot qualify as “designed or adapted” for the handicapped. This finding is consistent with two previous rulings holding that similar handheld shower systems “have too high a ‘probability of general public use’ to meet the requirements” under subheading 9817.00.96. See NY R01814, dated May 17, 2005; N042600, dated Nov. 10, 2008; see also H950772, dated Mar. 4, 1992; H966791, dated Jan. 16, 2004. The general public buys and uses handheld shower systems for a multitude of reasons that have nothing to do with handicaps or disabilities. We agree with NY N264907, dated Nov. 14, 2013 that many people buy handheld shower systems because they make it easier to wash a pet or to give a child a bath, or simply because they like controlling the showerhead with their hands. Because handheld shower systems are in such widespread use by the general public, they are also not “easily distinguishable” as goods for the handicapped, another consideration that CBP weighs in its determination. Furthermore, after examining the submitted photographs and descriptions, we also agree with NY N264907, dated Nov. 14, 2013 that these types of shower systems are sold in standard hardware stores frequented by the general public. On balance, we therefore find that the Gerber showerheads were not “specifically designed or adapted for the use or benefit” of handicapped people and affirm N246907. Sincerely, Monika R. Brenner, Chief Valuation and Special Programs Branch