The tariff classification of tub and toilet safety bars from China

N048564 February 2, 2009 CLA-2-76:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7615.20.0000; 9817.00.96 Mr. Richard S. Brown Globe Express Services, Ltd. 1800 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of tub and toilet safety bars from China Dear Mr. Brown: In your letter dated January 5, 2009, on behalf of Liberty Hardware MFG Corp., you requested a tariff classification ruling. The merchandise under consideration is a tub safety bar and a toilet safety bar that are imported and packaged under the “Safety 1 First” trademark. Both are made of heavy gauge epoxy coated aluminum. The tub safety bar mounts to the side of a bathtub with a clamping devise that holds it in place and prevents slippage. The toilet safety bar mounts to the toilet bowl with special hardware enabling it to swing up and out of the way when not in use. Raised, cushioned handle bars on both sides of the toilet safety bar assist in lowering and rising oneself from the seat. The applicable subheading for the aluminum tub and toilet safety bars will be 7615.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of aluminum…sanitary ware and parts thereof. The rate of duty will be 3.8 percent ad valorem. A secondary classification will apply for these items in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met, including filing the U.S. Department of Commerce form ITA-362P with the Customs port of entry. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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 http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division