The tariff classification of a carrying case from China

N252373 May 6, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 9817.00.96 Rita MihalekPhilips Electronics North America Corporation 3000 Minuteman Road, MS 109 Building 4 Link, Tax Department Andover, Ma 01801 RE: The tariff classification of a carrying case from China Dear Ms. Mihalek: In your letter dated April 4, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Model number 1057531 v08 is a carrying case for a Continuous Positive Airway Pressure (CPAP) machine. It is constructed with an outer surface of man-made textile material. The case is designed to provide storage, protection, organization, and portability to a CPAP machine and its circuit accessories. The case has an adjustable shoulder strap and a zipper closure along three sides. The interior of the case has a permanently attached foam divider, with a hook-and-loop closure, that is specially designed to hold the power cord in place next to the respiratory machine. The carrying case measures approximately 13.5” (W) x 7.5” (H) x 7.5” (D). The applicable subheading for the 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 general rate of duty is 17.6% ad valorem In your ruling request, you suggest a secondary classification in subheading 9817.00.96, HTSUS, for the CPAP carrying case, 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. The carrying case at issue is similar in form and function to the case described in New York Ruling Letter N172236, July 22, 2011. In that ruling letter, which covered a CPAP machine designed to treat individuals with chronic lung disease and other respiratory afflictions, 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 carrying case by itself 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 articles for the blind), free of duty and user fees (if any). 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 subheading 9817.00.96 of this item, contact National Import Specialist Barbara Kiefer at barbara.j.kiefer.cbp.dhs.gov. If you have any other questions regarding the ruling, contact National Import Specialist Vikki Lazaro at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division