The tariff classification of Shower and Bath Seats from China.

NY R02360 August 23, 2005 CLA-2-94:RR:NC:SP:233 R02360 CATEGORY: Classification TARIFF NO.: 9402.90.0020; 9817.00.96 Mr. Peter Munoz DLP Limited, Unit L Snugborough Trading Estate Braddan, Isle of Man IM4 4LH British Isles RE: The tariff classification of Shower and Bath Seats from China. Dear Mr. Munoz: In your letter dated August 2, 2005, you requested a tariff classification ruling. Your company designs and manufactures showering solutions and bathroom products for people with special needs. The products are designed and manufactured to enhance daily living activities of the blind and other handicapped persons. The products to be imported are as follows: Shower Seat – The shower seat is made from powder coated stainless steel wall mounted construction. It features a plastic molded seat with drain holes, padded cushions, and hinges that have been designed to minimize the risk of fingers being caught between moving parts as the set is raised or lowered to the floor. Two stainless steel mounting brackets with four holes provide superior wall fixing. The seat also features a U-shape aperture to facilitate intimate hygiene. It has blue arms and padded cushions that provide contrast against a common background color (white), a vital safety feature for those who are blind or visually impaired. The seats and imported in one unit. The cushion can be removed for cleaning. Bath Seat – The bath seat is made from polypropylene plastic. Plasticized PVC (poly vinyl chloride) suction feet on each leg add stability to the product in use for the security and comfort of the handicapped person. An aperture in the seat facilitates intimate hygiene. Its innovative design allows the seat to be set easily at any one of four heights The applicable subheading for the Shower and Bath Seats will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Medical, surgical, dental or veterinary furniture… Other.” The rate of duty will be Free. You indicate that you believe a secondary classification in HTS 9817.00.96 should apply to both items 1 and 2. Item 1 is affixed to the wall and thus essentially similar to the Shower/Bath Seat in Headquarters Ruling Letter 557458. 10-28-93. Item 2 appears to be similar to the Shower Stool in HRL 556449, 5-5-92. On that basis a secondary classification will apply to both in HTS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped if all applicable entry requirements are met, including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even though they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division