The classification of a case from China

N319213 May 27, 2021 CLA-2-98:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9817.00.96 Robert Leo Meeks, Sheppard, Leo & Pillsbury 570 Lexington Avenue, Suite 2405 New York, NY 10022 RE: The classification of a case from China Dear Mr. Leo: In your letter dated March 12, 2021, you requested a ruling on behalf of your client, Respironics, Inc. A sample was submitted. The article at issue, item number 1079141, is a case which you referred to as the SimplyGo Carry Bag. Per our examination, the case is constructed with an outer surface textile material which you have indicated is man-made. The case is specially shaped and designed to provide storage, protection, portability, and organization to the SimplyGo Oxygen Concentrator. The article has an open top, one handle, and an adjustable shoulder strap. The front exterior features one zippered pocket. The interior features one compartment that is specially designed and fitted to house the device. The SimplyGo Oxygen Concentrator is used for breathing impaired persons. The applicable subheading for the case will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem. You inquired as to whether the case is eligible for secondary classification under subheading 9817.00.96, as an article specially designed or adapted for use by the chronically or permanently disabled or handicapped persons. HTSUS, Chapter 98, Subchapter 17, U.S. Note 4(a), states that the term “blind or other physically or mentally handicapped persons” includes 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 case at issue is similar in form and function to the case described in New York Ruling Letter N172236, July 22, 2011. In that ruling letter, which covered a CPAP machine designed to treat individuals with chronic lung disease and other respiratory afflictions, along with its accompanying carrying case, it was determined that CPAP machines were specially designed and adapted for the benefit of persons suffering from a chronic physical impairment and thus were eligible for secondary classification under HTSUS 9817.00.96. The same held true for the specially designed carrying case that held the CPAP machine when it was imported separately. On that basis, the case at issue is eligible for secondary classification under subheading 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind). It is free of duties and user fees (if applicable). Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. However, please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.04, and 9903.88.15 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS (except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80). Accordingly, the merchandise described above is not subject to the additional 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division