The tariff classification of a carrying case from China

N095267 March 18, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 9817.00.96 John B. Ammerman AccuMED Technologies, Inc. 160 Bud Mil Drive Buffalo, NY 14206 RE: The tariff classification of a carrying case from China Dear Mr. Ammerman: In your letter dated February 18, 2010, you requested a tariff classification ruling. Your sample will be returned. The sample you refer to as the Vaportherm carrying case is constructed with an outer surface of man-made textile material. The case is designed to provide storage, protection, and portability to a Continuous Positive Airway Pressure (CPAP) device. It has an adjustable removable webbed shoulder strap and a zipper closure along three sides. The inside of the case has a pre-cut, specially designed polyurethane (PU) foam inserts to hold the respiratory apparatus. The underside of the top portion of the case has a zippered netting to hold additional device components. It measures approximately 8” (W) x 12.5” (L) x 8” (D). The applicable subheading for the Vaportherm carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate will be 17.6% ad valorem In your submission, you request consideration for a secondary classification for the Vapotherm carrying case under 9817.00.96 Harmonized Tariff Schedule of the United States (HTSUS) as an article specially designed or adapted for use by the chronically or permanently disabled or handicapped persons. HTSUS Chapter 98, Subchapter 17, U.S. Note 4(a), states that the term "blind or other physically or mentally handicapped persons" includes 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 Vapotherm carrying case is designed to provide storage, protection, and portability to a Continuous Positive Airway Pressure (CPAP) device. In your submission you state that the Vapotherm CPAP device is designed to treat individuals with chronic lung disease and other respiratory afflictions, such as Chronic Obstructive Pulmonary Disease (COPD) and Sleep Apnea. The carrying case, which is imported separately from the CPAP device, has specially designed foam inserts to accommodate the device, along with zippered compartments to hold additional device components. The case is adorned with the Vapotherm logo on its surface. The Vapotherm carrying case is similar in form and function to the case described in New York Ruling Letter N059778, May 29, 2009. In that ruling letter, which covered a CPAP machine designed to treat Sleep Apnea along with its accompanying carrying case, it was determined that CPAP 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 HTSUS 9817.00.96. The same held true for the specially designed carrying case that held the CPAP machine, when it was imported separately. On that basis, a secondary classification will apply for the Vapotherm carrying case 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. 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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division