The tariff classification of specialized inlet bellows from China

N317374 February 25, 2021 CLA-2-90:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9019.20.0000; 9817.00.96 Mr. Robert Leo Meeks, Sheppard, Leo & Pillsbury 570 Lexington Avenue, Suite 2405 New York, NY 10022 RE: The tariff classification of specialized inlet bellows from China Dear Mr. Leo: In your letter dated February 4, 2021, you requested a tariff classification ruling on behalf of Respironics, Inc. Additional information was provided via email dated February 5 and February 8, 2021. The merchandise under consideration is referred to as Specialized Connector Bellows with Elbow, or the Everflo Connector (#1020060 and #AP1020060), also referred to as a “boot” due to its shape, and used exclusively in Respironics’ EverFlo Oxygen Concentrators, which are intended to provide supplemental oxygen to persons requiring oxygen therapy. The product is a one-piece molded plastic component consisting of a bellows with one elbow and is one of several components that forms the air intake path to the oxygen concentrator’s compressor. The elbow of the product attaches to the oxygen concentrator’s air filter and the other end of the product is connected to other components of the air intake path with a zip tie. You claim that the EverFlo Oxygen Concentrator is “specifically designed” for individuals with profound chronic breathing issues. The applicable subheading for the Specialized Connector Bellows with Elbow will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” The general rate of duty will be free. In your submission, you also request consideration of a secondary classification for the Specialized Connector Bellows with Elbow under subheading 9817.00.96, HTSUS, which applies to "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article." 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.” The issue in the instant case is whether the subject Specialized Connector Bellows with Elbow is “specially designed or adapted” for use in an article that is “specifically designed or adapted” for the use or benefit of handicapped persons, which is required under subheading 9817.00.96, HTSUS. U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS, which establishes limits on classification of products in these subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover-- (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs. Based on the information provided, the EverFlo Oxygen Concentrator is intended for use by individuals with chronic breathing problems. It is the opinion of this office that the chronic breathing issues treated by the oxygen concentrator satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, it qualifies for duty-free treatment under subheading 9817.00.96, HTSUS. See Headquarters Ruling H301481 (dated Jun 14, 2019), where Customs and Border Protection has determined that a portable oxygen concentrator qualifies for duty-free treatment under subheading 9817.00.96, HTSUS. You state that the subject Specialized Connector Bellows with Elbow is a part specifically designed for use with the EverFlo Oxygen Concentrator. “The bellows features, dimensions, and the openings on both ends make this part highly specific to its use in the assembly of an EverFlo oxygen concentrator because it will not fit on another device and these features facilitate the airflow from the compressor in the EverFlo oxygen concentrator.” Accordingly, we find that the Specialized Connector Bellows with Elbow for use in the EverFlo Oxygen Concentrator is entitled to free duty and Merchandise Processing Fee (MPF) treatment under subheading 9817.00.96, HTSUS, as a part of an article specially designed or adapted for the use or benefit of the handicapped. This classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties. 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 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 Fei Chen at [email protected]. Sincerely, Steven A. MackDirectorNational Commodity Specialist Division