OT:RR:CTF:VSP JH
Patrick Togni
1700 Pennsylvania Ave NW,
Suite 900,
Washington, DC 20008
RE: Articles for the handicapped; Subheading 9817.00.96; Fuel Tank Assembly
Dear Mr. Togni,
This is in response to your letter dated March 6, 2025, requesting a ruling on behalf of
Braun Corporation (“BraunAbility” or “the Company”) pertaining to the applicability of their
automotive fuel tank assembly (Part Number 515147) (“fuel tank assembly”) for subheading
9817.00.96, Harmonized Tariff Schedule of the United States (“HTSUS”), treatment, used to
modify the BraunAbility Wheelchair Accessible Vehicle (“BraunAbility WAV”). The fuel tank
assembly’s tariff classification was previously considered in New York Ruling Letter (“NY”)
N350749, dated April 1, 2025, and in that ruling the National Commodity Specialist Division
(“NCSD”) classified the fuel tank assembly under subheading 8708.99.81, HTSUS, which
provides for “Parts and accessories of the motor vehicle of heading 8701 to 8705: Other: Other”.
Also in that ruling, you were informed that CBP Headquarters (“HQ”) office will provide a
ruling pertaining to subheading 9817.00.96, HTSUS.
FACTS:
The product at issue is described as a stainless-steel fuel tank assembly with
measurements of 39.7 inches in width, 22.5 in length, and 8 inches in height that is custom
designed for use with the BraunAbility WAV, a modified Toyota Sienna. It is stated that the fuel
tank assembly modifies the vehicle for use with wheelchair-bound people by allowing it to have
a lower floor to accommodate a wheelchair lift, flexible seating for wheelchair use, and a
wheelchair securement system to ensure that a wheelchair is safely secured while the vehicle is
in motion. To incorporate the fuel tank assembly, the original equipment manufacturer (“OEM”)
fuel tank is removed, and BraunAbility’s fuel tank assembly is installed in the rear of the
vehicle’s chassis. The installation process takes approximately 5-7 minutes per unit.
ISSUE:
Whether the fuel tank assembly is eligible for duty-free treatment under subheading
9817.00.96, HTSUS, as “[a]rticles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons.”
LAW AND ANAYLSIS:
The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific and
Cultural Materials of 1982, Pub. L. No. 97-446, 96 Stat. 2329, 2346 (1983) established duty-free
treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section
1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation
of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS.
Subheading 9817.00.96, HTSUS, covers: “[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.” 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.” U.S. Note 4(a), Subchapter XVII, Chapter 98,
HTSUS. Subheading 9817.00.60, HTSUS, excludes “(i) articles for acute or transient disability;
(ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii)
therapeutic and diagnostic articles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII,
Chapter 98, HTSUS.
In Sigvaris, the U.S. Court of International Trade (CIT) explained that “specially” means
“to an extent greater than in other cases or towards others” and “designed” means something that
is “done, performed, or made with purpose and intent often despite an appearance of being
accidental, spontaneous, or natural.” We must first evaluate “for whose, if anyone’s, use and
benefit is the article specially designed,” and then, whether “those persons [are] physically
handicapped.” Sigvaris, 899 F.3d at 1314. The Court of Appeals for the Federal Circuit (CAFC)
clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially designed,” the merchandise “must
be intended for the use or benefit of a specific class of persons to an extent greater than for the
use or benefit of others” and adopted the five factors used by CBP:
(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.
Sigvaris, supra. The first two factors to consider in determining whether an article is
“specially designed” are the physical properties of the article and any characteristics of the article
that easily distinguish it from articles useful to the general public. In this case, the fuel tank
assembly distinguishes itself by being custom designed to be installed in the rear of the van’s
chassis to allow for a wheelchair lift, flexible seating for wheelchairs, and a wheelchair
securement system to be equipped. Additionally, in comparison to a conventional Toyota Sienna
with a vehicle manufacturer suggest retail price (“MSRP”) of $50,215, the BraunAbility WAV
has a starting MSRP of $98,215. The cost to convert the Sienna into a WAV is $48,100.
Therefore, we believe that the fuel tank assembly is specifically designed for handicap use, and
we believe that it is highly unlikely that it would be obtained for conventional use.
The third and fourth factors to consider in determining whether an article is “specially
designed” are whether it is imported by manufacturers or distributors recognized to be involved
in this class or kind of articles for the handicapped and whether it is sold in specialty stores that
serve handicapped individuals. Regarding the manufacturer of the fuel tank assembly, they are a
Canadian-based company that makes fuel tanks for various purposes, including non-handicapped
purposes. However, the manufacturer exclusively sells the fuel tank assembly to BraunAbility.
Further, pertaining to the BraunAbility WAV, BraunAbility sells their WAV through a mobility
dealership network that is comprised of dealers that are specialized in WAV/mobility solutions
with consultants that are trained in mobility consultations to assess a person’s needs and find
them the best accessible vehicle option. Also, these dealerships are staffed with certified
technicians skilled at servicing WAVs. Based on that, we believe that distribution and sales are
mainly, if not entirely, to the handicap community.
The fifth and final factor to consider is whether there was an indication at the time of
importation that the article is for the handicapped. The custom designed fuel tank assembly is
only for use in the BraunAbility WAV. Thus, we find that the fuel tank assembly is for use by
the handicapped.
Accordingly, CBP finds that the fuel tank assembly is eligible for subheading 9817.00.96,
HTSUS, treatment.
HOLDING:
The fuel tank assembly used to modify the BraunAbility Wheel Chair Accessible Van is
eligible for duty-free treatment under subheading 9817.00.96, HTSUS.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the
assumption that all of the information furnished in connection with the ruling request and
incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by a Customs Service field
office to the transaction to which it is purported to relate is subject to the verification of the facts
incorporated in the ruling letter, a comparison of the transaction described therein to the actual
transaction, and the satisfaction of any conditions on which the ruling was based.”
A copy of this ruling letter should be attached to the entry documents filed at the time this
merchandise is entered. If the documents have been filed without a copy, this ruling should be
brought to the attention of the CBP officer handling the transaction.
Sincerely,
Monika R. Brenner, Chief
Valuation & Special Programs Branch