The tariff classification of a front panel from China

N317882 March 2, 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 a front panel from China Dear Mr. Leo: In your letter dated February 24, 2021, you requested a tariff classification ruling on behalf of Respironics, Inc. The merchandise under consideration is a “Specialized Front Panel BiPAP AUTO S/T” (#1128424) in the shape of a rounded rectangle made of 100 percent polycarbonate and designed exclusively to be form fitting to the DreamStation BiPAP AUTO S/T noninvasive ventilator. It is a molded hard plastic panel with a round opening for a knob assembly, and a rectangular opening for an LCD, and in-mold decorating film containing the product name. As imported, it does not contain any electronics or wiring. You claim that the DreamStation BiPAP device is used solely by individuals with chronic breathing problems. The applicable subheading for the front panel 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 Front Panel BiPAP AUTO S/T” 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." In NY ruling N316904 dated January 27, 2021, CBP confirmed that an almost identical front panel for the DreamStation BiPAP AVAPS device used solely by individuals with chronic breathing problems is eligible for the secondary classification of 9817.00.96, HTSUS. Likewise, based on the information supplied, the DreamStation BiPAP AUTO S/T device is intended for use by individuals with chronic breathing problems and the subject front panel is an indispensable part specifically designed for use with the device. Accordingly, we find that the front panel for use in the DreamStation BiPAP AUTO S/T device 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