CLA-2-73:OT:RR:NC:N4:422
Ms. Marva Washburn
Omni Trade Services
3200 Olympus Blvd, Suite 300 Dallas, TX 75019
RE: The tariff classification of a one-step step stool from China
Dear Ms. Washburn:
In your letter dated February 6, 2025, you requested a tariff classification ruling on behalf of your client, Baiera Wellness Products, Inc. A product manual, schematic diagrams, and a user manual were reviewed. Internet research was conducted on this product.
The merchandise is referred to as the “step2bed,” item number 01. It is a height-adjustable one-step step stool with two handrails and an LED light. It measures approximately 18 inches long by 32 inches wide by 32 inches high.
The step2 bed is comprised of one short steel handrail, one tall steel hand rail with an ethylene-vinyl acetate (EVA) plastic foam grip, a steel top step platform that contains a non-slip grip tape containing an outer layer of textured vinyl with backing material of polyvinyl chloride (PVC) plastic material, an adhesive layer with pressure sensitive adhesive (PSA), a steel crossbar, four steel adjustable leg assemblies, four rubber feet, steel mounting brackets, steel bolts, steel nuts, and an LED light sensor. The LED light operates on four AAA batteries, which are not included in the item. The LED light provides illumination and is mounted onto the steel crossbar. All of the steel components are 100% steel.
The step2bed is designed to assist users in getting in and out of bed. The leg assemblies contain four height configurations, which allow the item to be adjusted for various bed heights.
In your submission, you requested consideration of a secondary classification for the “step2bed” step stool 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. To determine whether an article is “specially designed” for the use or benefit of a class of persons to an extent greater than for others, we must examine the following five factors test set used by Customs and Border Protection (CBP) and adopted by the Court of Appeals for the Federal Circuit (CAFC) in Sigvaris, Inc. v. the United States, Court Case 17-2237, dated August 16, 2018. The court case stated that (1) physical properties of the article itself (e.g., whether the article is easily distinguishable in design, form and use from articles useful to non-handicapped persons); (2) presence of any characteristics 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) importation by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) sale in specialty stores that serve handicapped individuals; and (5) indication at the time of importation that the article is for the handicapped. In T.D. 92-77, dated August 3, 1992 (26 Customs Bulletin, 240, 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.
This office believes that adding two handrails and LED light to a one-step step stool for the benefit of the handicapped is minimal and, therefore, insufficiently significant to alter its basic character of a one-step step stool. Adding the two handrails and an LED light to the one-step step stool would assist the elderly and disabled. Still, it is not explicitly for use by the handicapped for secondary classification purposes. We note that neither limited mobility nor pain in transitioning in and out of bed is necessarily an indication of handicap and can be caused by more transient issues, such as injury or recovery from surgery, a medical procedure, or an accident. In addition, there are limitations due to arthritis or a temporary state of decreased muscle strength or limited balance (which may or may not rise to the level of a chronic handicap), age, and disability. This office found that the “step2bed” is sold on various e-commerce websites, specialty stores, and hardware stores to the general public or to individuals with a transient or acute condition that does not rise to the level of a chronic disability and not exclusively to the handicap. Articles for acute or transient disability are excluded from subheading 9817.00.96 by application of U.S. Note 4(b)(i), of Chapter 98, Subchapter XVII. Therefore, the secondary classification of subheading 9817.00.96 is precluded.
This item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The one-step step stool is comprised of one short steel handrail, one tall steel hand rail with an EVA plastic foam grip, a steel top step platform that contains non-slip grip tape containing an outer layer of textured vinyl with backing material of PVC plastic material, an adhesive layer with PSA material, a steel crossbar, four steel adjustable leg assemblies, four rubber feet, steel mounting brackets, steel bolts, steel nuts, and an LED light sensor. The steel constitutes the majority of weight and bulk of the one-step step stool. Therefore, it is the opinion of this office that the steel components provide the essential character within the meaning of GRI 3(b). Thus, the essential character is steel, and the item will be classified in heading 7323.
The applicable subheading for the “step2bed,” item number 01 will be 7323.99.9080, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other. Other.” The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an 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 7323.99.9080, HTSUS, listed above.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 7323.99.9080, HTSUS, listed above. 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/.
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 and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division