The tariff classification of grab bars from China

N056015 April 15, 2009 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 9817.00.96 Mr. Ivan Lavrikov Schenker of Canada 6555 Northwest Drive Mississauga, Canada M9R1R6 RE: The tariff classification of grab bars from China Dear Mr. Lavrikov: In your letter dated March 26, 2009, you requested a tariff classification ruling on behalf of Wolseley Canada. The merchandise under consideration is safety bars made of stainless steel. You state in your letter that they are specifically designed for the handicapped, are ADA compliant and are tested to support up to 300 lbs. The product described as “1-1/4” Peened Grab Bar-Concealed Screw, R8700” is made of 18 gauge, 1-1/4 inch diameter, stainless steel tubing with a satin finish. It comes in seven different sizes: stock number R8712P is 12 inches long, R8718P is 18 inches, R8724P is 24 inches, R8730P is 30 inches, R8736P is 36 inches, R8742P is 42 inches and R8748P is 48 inches long. The product described as “1-1/2” Peened Grab Bar-Concealed Screw, R8900” is made of 18 gauge, 1-1/2 inch diameter, stainless steel tubing with a satin finish. It comes in six different sizes: stock number R8912P is 12 inches long, R8918P is 18 inches, R8924P is 24 inches, R8930P is 30 inches, R8936P is 36 inches and R8942P is 42 inches long. The applicable subheading for the steel grab bars will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem. Regarding HTS 9817.00.96: The safety supports are similar to those in Headquarters Ruling Letter 557458, dated October 28, 1993. On that basis a secondary classification will apply for this item 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 the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. 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. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division