The tariff classification of a front panel from China

N319126 May 11, 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 April 27, 2021, you requested a tariff classification ruling on behalf of Respironics, Inc. The merchandise under consideration is a Specialized Trilogy EVO Ventilator Panel (“Trilogy EVO FRONT PANEL”) (#1126730) designed to be used exclusively with the Trilogy Evo ventilator. It is a hard plastic panel curved at the top and bottom and is comprised primarily of polycarbonate with an over-molded silicone seal. The panel has cutouts for the Trilogy Evo screen and for the cables of the alarm button and power button. You state that the Trilogy Evo ventilator provides invasive and non-invasive, positive pressure ventilation to adult, pediatric, and infant patients, who suffer with chronic respiratory insufficiency and chronic respiratory failure. It is an electronically controlled, pneumatic ventilation system with an integrated air compressing system. You claim the Trilogy EVO ventilators are “specifically designed” for individuals with profound chronic breathing issues. The applicable subheading for the Trilogy EVO FRONT PANEL (#1126730) 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 Trilogy EVO FRONT PANEL 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 front panel 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. In NY ruling N308577, dated January 21, 2020, Customs and Border Protection determined that a power supply specially designed to work exclusively with the Trilogy EVO Ventilator qualified for duty-free treatment under subheading 9817.00.96, HTSUS. Also see NY N308579 (a printed circuit board assembly used exclusively with a Trilogy EVO Ventilator), dated Jan 15, 2020, and N315179 (a molded plastic cap designed exclusively for use with the blower subassembly in the Trilogy EVO ventilator), dated November 2, 2020. In this case, you state the Trilogy EVO FRONT PANEL will fit only the Trilogy EVO device. The panel has cutouts for the Trilogy Evo screen and for the cables of the alarm button and power button. Accordingly, we find that the Trilogy EVO FRONT PANEL (#1126730) is eligible for 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