The tariff classification of user interface panels from China

N306994 November 14, 2019 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170; 9817.00.96 Gary Wash TTI, Inc. 2441 Northeast Parkway Fort Worth, TX 76106 RE: The tariff classification of user interface panels from China Dear Mr. Wash: In your letter dated October 24, 2019 you requested a tariff classification ruling. The first item under consideration is identified as the G4 User Interface Panel (G4 Panel), Part #132150001, which is the control interface that is said to be used exclusively with the G4 model Portable Oxygen Concentrator (POC). The G4 Panel is equipped with four membrane switches, two LED status indicators, and a clear display window that is fitted over the machine’s display. The G4 Panel operates on 28 VDC and has a flexible printed circuit board connector that extends from the assembly and connects internally to the POC it is controlling. The second item under consideration is identified as the G5 User Interface Panel (G5 Panel), Part #133470001, which is the control interface that is said to be used exclusively with the G5 model POC. The G5 Panel is equipped with five membrane switches, two LED status indicators, and a clear display window that is fitted over the machine’s display. The G5 Panel operates on 28 VDC and has a flexible printed circuit board connector that extends from the assembly and connects internally to the POC it is controlling. You state that the function of the G4 and G5 Panels is to provide the user with the ability to turn the unit on and off and adjust settings. Furthermore, you suggest the interface panels are correctly classified under subheading 8537.10.9170, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the G4 User Interface Panel, Part #132150001 and the G5 User Interface Panel, Part #133470001, will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 percent ad valorem. In your submission you request consideration of a secondary classification for the subject interface panels under 9817.00.96, HTSUS, which applies to articles and parts of articles specially 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 state that the subject interface panels are specially designed to be incorporated into two different models of POCs. Based on the information you provided, oxygen concentrators are intended for use by individuals who suffer from chronic respiratory illnesses who require supplementary oxygen to accomplish their ongoing major life activities. In our view, chronic respiratory illness satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, a secondary classification will apply to G4 User Interface Panel, Part #132150001 and the G5 User Interface Panel, Part #133470001, under 9817.00.96, HTSUS, which affords free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division