The tariff classification of tubular covers from China.

N320828 August 12, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Cheryl M. Smith Oatey Supply Chain Services, Inc. 20600 Emerald Parkway Cleveland, OH 44135 RE: The tariff classification of tubular covers from China. Dear Ms. Smith: In your letter dated August 3, 2021, you requested a tariff classification ruling. Images were submitted in lieu of samples. The product under consideration is described as Dearborn® Safety Series ADA Compliant Tubular Covers, which come in several designs. They are manufactured from ethylene-vinyl acetate (EVA), a closed cell plastic foam, and conform to 1 ¼ inch and 1 ½ inch tubular pipes. The covers are white in color, have a Shore C6 durometer, and are UV resistant. They fasten using a hook and loop fastening design, can be painted with a latex-based paint, cleaned with all common and industrial cleaning agents, and easily trimmed using a common cutting tool. The tubular covers are designed to meet and comply with the Americans with Disabilities Act (ADA) standards for lavatory pipes that are required to be insulated to prevent burns. As the tubular covers would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. In your submission, you request consideration of a secondary classification for the subject tubular covers under subheading 9817.00.96, HTSUS, which provides for “[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 articles: [o]ther.” We disagree, as this product serves as protective coverings for exposed plumbing in public bathrooms, which must be ADA compliant. It is stated in the provided video link that this product is intended to “reduce risk and liability” through code compliance for property owners. We note that CBP has consistently held that ADA compliance alone is insufficient to show that an item is “specifically designed or adapted” for the handicapped under subheading 9817.00.96, HTSUS. As such, we hold the opinion that it has not been established that the “characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive.” As these covers would be used in areas accessed by the general public, it could be of some use to non-handicapped persons as well and would not be limited to use only by those that are permanently or chronically physically or mentally handicapped. Additionally, it appears to be marketed as a means to reduce legal liability and not as a product that directly benefits the handicap. Therefore, the secondary classification of 9817.00.96, HTSUS, would not apply. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division