The tariff classification of patient lifts and slings from China.

N306409 October 21, 2019 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 8428.90.0290; 6307.90.9889; 9817.00.96; 9903.88.03; 9903.88.01; 9903.88.15 Daniel J. Gluck Simon Gluck & Kane LLP 535 Fifth Avenue 4th Floor New York, NY 10017 RE: The tariff classification of patient lifts and slings from China. Dear Mr. Gluck: In your letter dated September 25, 2019, you requested a tariff classification ruling on behalf of your client, Dynarex Corporation. Item 1 identified as the Trapeze (manual) Patient Lifter is designed for use in an institutional healthcare environment, i.e., hospitals, nursing homes, rehabilitation care, assisted living, etc., to lift patients that are incapable of lifting themselves.  The patient lifters are made of steel.  The Trapeze (manual) Patient Lifters (Item Nos. 10710 and 10711) are designed to be used in conjunction with a bed to assist a patient weighing up to 650 lbs.  The manual lifter is designed to provide support, increase stability and assist the patient when repositioning herself/himself in bed.  The manual patient lifter has no power assistance. The applicable subheading for the Trapeze (manual) Patient Lifters (Item Nos. 10710 and 10711), will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…other.  The rate of duty will be 2.9 percent ad valorem. Item 2 identified as the Electric Patient Lifter is designed for use in an institutional healthcare environment, i.e., hospitals, nursing homes, rehabilitation care, assisted living, etc., to lift patients that are incapable of lifting themselves. The electric patient lifters (Item Nos. 10700 and 10701) are powered by a 24V DC batter and AC adapter. After securing fabric slings underneath a patient, he/she can be lifted and transferred from one resting surface to another, e.g., to and from a bed or wheelchair, etc. Item 3 identified as the Hydraulic Patient Lifter is designed for use in an institutional healthcare environment, i.e., hospitals, nursing homes, rehabilitation care, assisted living, etc., to lift patients that are incapable of lifting themselves. The hydraulic patient lifter (Item No. 10704) is powered by a hydraulic pump. Like the electric patient lifters (Item Nos. 10700 and 10701), the hydraulic version uses fabric slings to lift and transfer patient from one resting surface to another. The applicable subheading for the Electric Patient Lifters (Item Nos. 10700 and 10701) and the Hydraulic Patient Lifter (Item No. 10704), will be 8428.90.0290, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery … Other”. The rate of duty will be free. Item 4 is identified as textile medical slings. The slings are composed of either 100% polyester mesh, 100% polyester solid fabric, or 100% canvas fabric. They are designed to be attached to the patient lifters to lift and transfer patients. The applicable subheading for the textile medical slings, when separately imported, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. In your submission you requested consideration of a secondary classification for the Trapeze (manual) Patient Lifters (Item Nos. 10710 and 10711), Electric Patient Lifters (Item Nos. 10700 and 10701), Hydraulic Patient Lifter (Item No. 10704), and the textile medical slings under 9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped.  Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally handicapped persons as including “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 stated in your letter that the patient lifters and slings are designed for use in an institutional healthcare environment to lift patients that are incapable of lifting themselves.  They are used in conjunction with a bed to assist a patient and are designed to provide support, increase stability and assist the patient when repositioning herself/himself in bed or in lifting/transferring the patient from one resting surface to another.  Based on the information provided the Trapeze (manual) Patient Lifters, Electric Patient Lifters, Hydraulic Patient Lifter, and textile medical slings are specifically designed for use by the permanently or chronically handicapped.  In our view, the patient lifters and textile slings satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a).  Therefore, we agree that a secondary classification would apply for the items specified above under 9817.00.96, HTSUS, 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 (if any) and user fees (if any).  Please note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8428.90.0290, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8428.90.0290, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Denise Hopkins at denise.hopkins @cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division