N342292

N342292 September 16, 2024 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170; 9817.00.96 Terrance Lawrence Braun Corporation/BraunAbility 631 West 11th Street Winamac, IN 46996 RE: The tariff classification of the Handheld Dual Parallel Arm Lift Controller Pendant from China Dear Mr. Lawrence: In your letter dated August 26, 2024, you requested a tariff classification ruling. The merchandise under consideration is identified as the Handheld Dual Parallel Arm Lift Controller Pendant (Pendant), PN 407609A, which is described as a handheld electrical controller consisting of a plastic case, an internal printed circuit board assembly (PCBA), and a strain relief cord with a cylindrical connector. On the top of the Pendant is a user interaction thumbwheel switch operator that when depressed, interacts with the electrical switches mounted on the PCBA for the purpose of controlling a wheelchair lift. In use, the Pendant will be installed onto a motor vehicle mounted wheelchair lift device to provide the occupant with control of the ascent, descent, and stowing of the lift. In your letter, you suggest that the subject handheld pendant is classified in heading 8431, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430.” We disagree. Based on the information provided, although the subject handheld pendant is used with a wheelchair lift, it is a good included in a heading of Chapter 85. As such, and in accordance with Note 2(a) to Section XVI, HTSUS, parts which themselves are merchandise within the headings of Chapters 84 and 85, HTSUS, are to be classified in their respective headings. The applicable subheading for the Pendant will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 percent ad valorem. As part of your submission, you request consideration of a secondary classification for the Pendant assembly under subheading 9817.00.96, HTSUS, which applies to articles and parts of articles specially 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.” You state that the Pendant is designed specifically and solely for use with a wheelchair lift device and the special tariff provision noted in heading 9817, HTSUS, is applicable. We agree. In our view, the Pendant is an electrical controller and where its dedicated function is to control the operation of a wheelchair lift, which is a machine that is adapted for the use or benefit of a permanently or chronically physically handicapped person. As such, a secondary classification will apply to the Pendant under subheading 9817.00.96, HTSUS, which affords duty free treatment aside from any additional duties and/or applicable fees upon importation into the United States. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division