The tariff classification of a DreamStation 2 LCD Display from China

N318551 April 22, 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 DreamStation 2 LCD Display from China Dear Mr. Leo: In your letter dated March 26, 2021, you requested a tariff classification ruling on behalf of Respironics, Inc. Additional information was received via email correspondence on April 1, 2021. You refer to the merchandise under consideration as a DreamStation 2 LCD Display (#1139506). It is a User Interface (UI) touch screen LCD display (LCD touchscreen display) mounted in a plastic molded bezel with a protective film containing the wordmark “PHILIPS.” The LCD touchscreen display consists of a capacitive touch panel, an LCD module, and a flexible printed circuit interface cable containing a unique IC Driver. The LCD touchscreen display also contains unique vendor ID hardware pins. The plastic bezel is specially designed to match the form and will be attached to a DreamStation 2 CPAP Advanced/DreamStation 2 Auto CPAP Advanced, via mounting tabs and hole. The bezel has a rectangular window for the LCD touchscreen display and a circular opening for a power button. A printed circuit board assembly and a power button are not included in the DreamStation 2 LCD Display when imported. The imported item will be assembled into the CPAP device, which is a Continuous Positive Airway Pressure therapy device designed for the treatment of Obstructive Sleep Apnea (OSA) in spontaneously breathing patients. Without it, the control panel and thus the CPAP device will not function. The CPAP device is for use in the home or hospital/institutional environment. It is to be used only on the instruction of a licensed physician and purchased with a prescription. The applicable subheading for the DreamStation 2 LCD Display (#1139506) 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 DreamStation 2 LCD Display 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 DreamStation LCD Display 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. Customs and Border Protection has determined that the CPAP devices designed for the treatment of obstructive sleep apnea qualify for duty-free treatment under subheading 9817.00.96, HTSUS. See NY ruling N059778 (dated May 29, 2009). In this case, the DreamStation 2 LCD Display is designed and dedicated for use only with the DreamStation 2 CPAP Advanced/DreamStation 2 Auto CPAP Advanced at the time of importation. It is an integral part of the device, which could not function without it. In NY ruling N311548, dated May 20, 2020, we ruled that a front cover and a rear cover specially designed for a CPAP device were eligible for duty-free treatment under subheading 9817.00.96, HTSUS. Accordingly, we find that the DreamStation 2 LCD Display (#1139506) is entitled to free duty under subheading 9817.00.96, HTSUS, as a part of an article specially designed or adapted for the use or benefit of the handicapped. As such, it would not be subject to Merchandise Processing Fee (MPF) per 19 C.F.R. § 24.23(c)(1)(i). 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