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N174025: The tariff classification of a carrying case from China
Ruling Date: Jul 27, 2011
N174025
July 27, 2011
CLA-2-42:OT:RR:NC:N4:441
CATEGORY: Classification
TARIFF NO.: 4202.92.9026, 9817.00.96
Lloyd Bergman III
Royal Case Company, Inc.
419 E. Lamar Street
Sherman, TX 75090
RE: The tariff classification of a carrying case from China
Dear Mr. Bergman:
In your letter, which was received in this office on July 11, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
The sample was submitted without a style number. The item is a padded carrying case for an IntelliPAP Standard CPAP breathing machine. The case is constructed with an outer surface of 100% polyester textile material. It is specifically designed to fit the CPAP breathing machine. It is designed to provide protection, storage, portability and organization to the machine. The interior of the case includes dividers and foam inserts which separate and protect the various parts of the machine, and the machine itself. The case has a zipper closure along three sides, two webbed carrying handles and an adjustable removable webbed shoulder strap. There is a zippered compartment at one end of the case and a zippered pocket at the other end. It measures approximately 10” (W) x 9.25” (H) x 6.25” (D).
The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The general rate of duty is 17.6% ad valorem.
In your submission, you request consideration for a secondary classification for the CPAP carrying case under 9817.00.96, HTSUS, 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. You indicate that the carrying case is specially designed to accommodate the DeVilbiss Healthcare IntelliPAP Standard device. A review of DeVilbiss’ website shows that the IntelliPAP Standard is a CPAP device intended to treat Obstructive Sleep Apnea. As was stated above, the carrying case, which will be imported separately from the CPAP device, contains dividers and foam inserts designed to secure and protect the CPAP device and its accompanying components (which can include a spare filter, power cord, air supply tubing, etc.). The zippered pockets allow for further storage. Each zipper features a rubber tag embossed with the DeVilbiss Healthcare name.
The IntelliPAP Standard carrying case is similar in form and function to the case described in New York Ruling Letter N059778, May 29, 2009. In that ruling letter, which covered a CPAP machine designed to treat Sleep Apnea 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 a secondary classification will apply for the carrying case by itself in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements
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 http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division
July 27, 2011
CLA-2-42:OT:RR:NC:N4:441
CATEGORY: Classification
TARIFF NO.: 4202.92.9026, 9817.00.96
Lloyd Bergman III
Royal Case Company, Inc.
419 E. Lamar Street
Sherman, TX 75090
RE: The tariff classification of a carrying case from China
Dear Mr. Bergman:
In your letter, which was received in this office on July 11, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
The sample was submitted without a style number. The item is a padded carrying case for an IntelliPAP Standard CPAP breathing machine. The case is constructed with an outer surface of 100% polyester textile material. It is specifically designed to fit the CPAP breathing machine. It is designed to provide protection, storage, portability and organization to the machine. The interior of the case includes dividers and foam inserts which separate and protect the various parts of the machine, and the machine itself. The case has a zipper closure along three sides, two webbed carrying handles and an adjustable removable webbed shoulder strap. There is a zippered compartment at one end of the case and a zippered pocket at the other end. It measures approximately 10” (W) x 9.25” (H) x 6.25” (D).
The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The general rate of duty is 17.6% ad valorem.
In your submission, you request consideration for a secondary classification for the CPAP carrying case under 9817.00.96, HTSUS, 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. You indicate that the carrying case is specially designed to accommodate the DeVilbiss Healthcare IntelliPAP Standard device. A review of DeVilbiss’ website shows that the IntelliPAP Standard is a CPAP device intended to treat Obstructive Sleep Apnea. As was stated above, the carrying case, which will be imported separately from the CPAP device, contains dividers and foam inserts designed to secure and protect the CPAP device and its accompanying components (which can include a spare filter, power cord, air supply tubing, etc.). The zippered pockets allow for further storage. Each zipper features a rubber tag embossed with the DeVilbiss Healthcare name.
The IntelliPAP Standard carrying case is similar in form and function to the case described in New York Ruling Letter N059778, May 29, 2009. In that ruling letter, which covered a CPAP machine designed to treat Sleep Apnea 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 a secondary classification will apply for the carrying case by itself in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements
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 http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division