The tariff classification of a carry case, an AC adaptor power supply, and a power cord from various countries

N242507 June 27, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030; 8504.40.9520; 8544.42.9000: 9817.00.96 James Burritt Panalpina, Inc. 1425 Corporate Center Drive, Suite 900 San Diego, CA 92154 RE: The tariff classification of a carry case, an AC adaptor power supply, and a power cord from various countries Dear Mr. Burritt: In your letter dated May 20, 2013, you requested a tariff classification ruling. You have included a sample of a Continuous Airway Pressure (CPAP) respiratory device with your request. However, in a telephone conversation with a member of our staff, you informed us that you are only requesting a binding ruling on the samples described below. Your samples are being returned to you. Item S9, the “Elite CPAP Carry Case,” is similar to a briefcase. It is constructed with an outer surface of man-made textile material. The case is designed to provide storage, protection, portability to a Continuous Positive Airway Pressure (CPAP) respiratory device. The case has a padded main compartment with hook-and loop strips to hold the devices in place. It has a zipper closure along three sides and an adjustable removable shoulder strap. The top of the case has a carrying handle. The carrying case measures approximately 14" (W) x 12" (H) x 5" (D). The applicable subheading for the carrying case will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The general rate of will be 17.6% ad valorem. The applicable subheading for the AC power supply unit will be 8504.40.9520, HTSUS, which provides for “electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters other: rectifying and rectifying apparatus: power supplies: with a power output exceeding 50 W but not exceeding 150 W.” The general rate of duty will be 1.5 percent ad valorem. The applicable subheading for the power cord will be 8544.42.9000, HTSUS, which provides for “insulated wire, cable…: other electric conductors, for a voltage not exceeding 1,000 V: fitted with connectors: other: other”. The general rate of duty will be 2.6% ad valorem. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, we find that the items in the S9 CPAP kit are intended for use similar to that of the S8 CPAP kit which we ruled was eligible for duty free treatment under 9817.00.96 in New York Ruling Letter N059778, mailed to you on May 29, 2009. Regarding the separately imported carry case, from its special features adapted for the CPAP equipment, it is highly unlikely that this bag would be used for any reason other than transporting CPAP equipment, similar to the carry case discussed in N059778. Since it is specially designed for use with the CPAP equipment, we agree that a secondary classification will apply for these carry case in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except article for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties. Regarding your claim of claim of duty free treatment for the separately imported AC power supply unit and the separately imported power cord, we are returning your request and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below: If you believe that these items are both specifically designed for the CPAP equipment sold by the importer, provide copies of the specification sheet/engineering drawing provided by the importer (or its agent) to the manufacturer for both items or other evidence. See Headquarters Ruling Letter H024976, dated March 23, 2009, for examples of the evidence that is sufficient. If you believe that there are physical characteristics of these two items that would make their use highly unusual or fugitive other than for use with CPAP equipment, explain what those features are for both. If you decide to resubmit your request regarding the applicability of 9817.00.96, HTSUS, to the Power Supply Unit and the Power Cord, please include all of the material that we have returned to you in regard to them and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section 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 of these items in subheading 9817.00.96, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division