N322725 N3 Ruling Active

The tariff classification of a reaching tool from China.

Issued November 24, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9499, 9903.88.03

Headings: 9903, 8479

Product description

The Equate Elderly Reaching Tool is a 32 inch, ergonomically designed, mechanical reaching device which is used to retrieve items such as litter, clothing, coins, etc. To activate, the user presses the trigger to unlock the jaws which have 90-degree rotating head and a built-in magnet to grab small metal items. The item folds for storage purposes. In your submission you requested consideration of a secondary classification for the Equate Elderly Reaching Tool under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. 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 primary issue is whether the article is specially designed or adapted for the use or benefit of the handicapped within the meaning of the Nairobi Protocol. Although the legislative history of the Nairobi Protocol discusses the concerns of Congress that the design, modification or adaptation of an article must be significant so as to clearly render the article for use by handicapped individuals, no specific definition of these terms was established by Congress. Since it is difficult to establish a clear definition of what is specially designed or adapted, various factors must be utilized on a case-by-case basis to determine whether a given article is specially designed or adapted within the meaning of this statute. In T.D. 92-77, dated August 3, 1992 (26 Customs Bulletin 35, dated August 26, 1992), Customs set forth its position regarding certain issues arising un

CBP rationale

The applicable subheading for the Equate Elderly Reaching Tool will be 8479.89.9499, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other.

Full text

N322725 November 24, 2021 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499; 9903.88.03 Johannes Dachgruber Allround Forwarding Co. Inc. 134 W 26th Street New York, NY 10001 RE: The tariff classification of a reaching tool from China. Dear Mr. Dachgruber: In your letter dated November 10, 2021, you requested a tariff classification ruling on behalf of your client, Unger Enterprises. The Equate Elderly Reaching Tool is a 32 inch, ergonomically designed, mechanical reaching device which is used to retrieve items such as litter, clothing, coins, etc. To activate, the user presses the trigger to unlock the jaws which have 90-degree rotating head and a built-in magnet to grab small metal items. The item folds for storage purposes. In your submission you requested consideration of a secondary classification for the Equate Elderly Reaching Tool under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. 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 primary issue is whether the article is specially designed or adapted for the use or benefit of the handicapped within the meaning of the Nairobi Protocol. Although the legislative history of the Nairobi Protocol discusses the concerns of Congress that the design, modification or adaptation of an article must be significant so as to clearly render the article for use by handicapped individuals, no specific definition of these terms was established by Congress. Since it is difficult to establish a clear definition of what is specially designed or adapted, various factors must be utilized on a case-by-case basis to determine whether a given article is specially designed or adapted within the meaning of this statute. In T.D. 92-77, dated August 3, 1992 (26 Customs Bulletin 35, dated August 26, 1992), Customs set forth its position regarding certain issues arising under the Nairobi Protocol. The first issue concerned the interpretation of the term specially designed or adapted. Customs pointed out that a primary factor to be considered in determining whether an article was specially designed and adapted was whether the article was easily distinguishable, by properties of the design and the corresponding use specific to this unique design, from articles useful to non-handicapped individuals. Therefore, if an article is solely dedicated for use by the handicapped it is Customs position that this would be conclusive evidence that the article is specially designed or adapted for the handicapped for purposes of the Nairobi Protocol. In HQ 556449, dated May 5, 1992, Customs set forth five factors it would consider in determining whether an article is specially designed or adapted for the use or benefit of handicapped persons.  These factors include:  (1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2) whether any 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; (3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped. Based on the information provided, the reaching tool does not possess any distinguishable features to be recognizable as “specially designed or adapted” for the use or benefit of handicapped persons. As a result, the Equate Elderly Reaching Tool will not be eligible for the duty-free treatment under subheading 9817.00.96, HTSUS. The applicable subheading for the Equate Elderly Reaching Tool will be 8479.89.9499, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem. Products of China classified under subheading 8479.89.9499, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8479.89.9499, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. 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 Section 301 trade remedy, 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 on the 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 Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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