CLA-2-83:OT:RR:NC:N5:121
Laura Oliver
A.N. Deringer
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of three steel support rail items from Canada
Dear Ms. Oliver:
In your letter dated March 13, 2025, you requested a tariff classification ruling on behalf of HealthCraft
Products. The products are support rail items that are sold to medical equipment stores and mobility specialty
stores. You state that HealthCraft Products Inc. manufactures items designed to focus on fall prevention and
to promote safety for disabled persons.
The first item under consideration is described as the Advantage Rail. It is a steel floor mounted support rail
that can pivot and lock in eight positions. It consists of a vertical pole that is bolted onto the floor and a
height adjustable horizontal rail. It functions to provide sitting and standing support for people with reduced
mobility. Your website shows pictures of people using the Advantage Rail to help get in and out of a bed and
a couch/chair. You state the Advantage Rail complies with the American Disabilities Act (ADA)
requirements for rail diameter and structural strength. The horizontal rail measures 1.25 inches in diameter.
The Advantage Rail has a weight capacity of 300 pounds.
The second item under consideration is described as the P.T. Rail Floor Mast. It is a rectangular column that
is made of either steel or stainless steel. It measures 38.5 inches tall, 4 inches deep by 6 inches wide, and
includes a steel base plate that is .25 inches thick. It is bolted to a structural floor and functions to provide a
mounting surface for items such as the P.T. Rail in cases where wall mounting is not an option. It is
compatible with either a fixed or folding grab rail (not included) and allows for a flexible mounting height to
provide sitting and standing support for people with reduced mobility. You state the P.T. Rail Floor Mast
complies with the ADA requirements for Structural Strength. It has a weight capacity of 400 pounds.
The third item under consideration is described as the P.T. Rail Hinged. It is a toilet support grab rail that can
fold down when needed for support and fold up when not in use. It is permanently installed on the wall
behind the toilet or on the P.T. Rail Floor Mast next to the toilet so that the rail can extend lengthwise to the
left and/or right side(s) of the toilet. The P.T. Rail is made of either steel or stainless steel. You state the P.T.
Rail Hinged is ADA compliant for structural strength and rail diameter. It is 1.5 inches in diameter and has a
maximum weight capacity of 400 pounds. The P.T. Rails are available in three different lengths: 2 inches, 32
inches, or 36 inches.
The applicable subheading for the Advantage Rail, P.T. Rail Floor Mast, and P.T. Rail Hinged will be
8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal
mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof:
Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other.” The rate of duty will be 3.9
percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an
excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.26, in addition to subheading 8302.41.6080, HTSUS, listed above.
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/.
In your submission you requested consideration of a secondary classification under 9817.00.96, 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.
Subheading 9817.00.96, HTSUS, covers: “Articles 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 . . . Other.” 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 oneself, performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.
Subheading 9817.00.96, 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, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308
(Fed. Cir. 2018), 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 U.S. Customs
and Border Protection (CBP), which are:
(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.
Based on the information supplied, the Advantage Rail and the P.T. Rail Hinged meet the five factors
outlined in Sigvaris, supra. ?As a result, it is our view that this article is eligible for duty-free treatment in
subheading 9817.00.96, HTSUS, which provides for articles which are specially designed or adapted for the
use or benefit of the permanently or chronically physically or mentally handicapped.
However, while the P.T. Rail Floor Mast is designed to be used with the P.T. Rail, we do not find that it has
any distinguishing features that indicate it is used by handicapped individuals. It is merely a metal column
that can be bolted in place. Accordingly, in our view, the P.T. Rail Floor Mast does not satisfy the description
set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). Therefore, this article is not eligible for duty-free
treatment under secondary classification under subheading 9817.00.96, HTSUS, would not apply to the P.T.
Rail Floor Mast.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division