The tariff classification of vitreous china toilet bowls from China

N033006 July 24, 2008 CLA-2-90:OT:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9817.00.96 Mr. Craig McIntosh Wolseley Inc. 1300 South Service Road Oakville, Ontario Canada L6L 5T7 RE: The tariff classification of vitreous china toilet bowls from China Dear Mr. McIntosh: In your letters dated May 26 and July 10, 2008, you requested a tariff classification ruling. No sample was provided. The items are toilet bowls/toilets, models PFCT103WH, PF1303WH, PF9300WH and PF9403WH. We ruled upon their classification in HTSUS Chapters 1-97 in New York Ruling Letter N029335–128, 6-12-08. You specifically ask about a possible secondary classification of these items in 9817.00.96 as articles for the handicapped. In responding to our questions in that letter, you indicate that the only significant differences between your non-ADA (Americans with Disabilities Act) toilet bowls/toilets and these items, which meet the height requirement of the ADA, is that the top of the bowl is about 2 inches higher than those in the non-ADA versions of the same toilet bowl/toilet. You state: Ferguson’s Proflo ADA compliant toilet bowls comfortable, chair height seating for people of all ages and statures, and complies with the highest requirements of the American with Disabilities Act. Comfort Height toilets are comparable to the height of an average household chair - just over 17 inches - making sitting down and standing up easier. You also state: These toilet bowls are used primarily in commercial applications where establishments are required to have handicap accessible lavatories by code. They are also used (but not required) in some residential applications for the reason stated above (ease of use or comfort). It is clear that in commercial applications that the toilets will be used both by persons who suffer from a permanent or chronic physical impairment which substantially limits one or more major life activities (in the terms of U.S. Note 4-a to HTSUS Subchapter 17), and by those who do not. This is particularly clear in the case of the many commercial facilities with a single toilet or a single toilet for each sex. You did not disagree with our citations in N029335, that, independent of the ADA, many home owners prefer and purchase the taller “comfort’ height bowls, which happen to also meet the height requirement of the ADA. This is apparently particularly true of those who are less agile, although not suffering for a condition which “substantially limits” their mobility, and those who are taller than average. Furthermore, while the additional height does meet the minimum ADA requirement for a public place, it may actually be disadvantageous for many whose mobility is substantially limited as noted in the ADA Accessibility Guidelines for Buildings and Facilities, APPENDIX: Section A4.16.3: Height. Height preferences for toilet seats vary considerably among disabled people. Higher seat heights may be an advantage to some ambulatory disabled people, but are often a disadvantage for wheelchair users and others. Although these toilet bowls’ height make them minimally acceptable under the ADA, their use by the non-handicapped is not fugitive, similar to the “self-contained public bathrooms” ruled not covered by HTSUS 9817.00.96 in Headquarters Ruling Letter 956637, 8-29-94. In addition, in this case, the purchase for home use by the non-handicapped of bowls which meet the height requirements of the ADA is also not fugitive, but increasingly common. We also note that the channel of trade for these toilet bowls/toilets are as an option in a standard plumbing catalog, not that of a channel dedicated to items for the handicapped. Therefore, a secondary classification in 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), will not apply to these four items. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division