CLA-2-76:OT:RR:NC:N1:164
Bryan Herrera
Backyard Living Source Inc.
88 N. Touchmark Way, Suite 150
Meridian, ID 83642
RE: The tariff classification of a step ramp loading aid from China
Dear Mr. Herrera:
In your letter dated April 6, 2025, you requested a tariff classification ruling on a step ramp loading aid from
China. Photographs, promotional material, and technical information was submitted with your request and in
subsequent correspondence.
The item under consideration is described as a step ramp loading aid designed to assist individuals in loading
two-wheeled vehicles such as bicycles, e-bikes, and motorcycles into the cargo bed of a pickup truck at
heights of 30 to 40 inches. In addition to pickup trucks, you state that the step ramp aid can be used in other,
similar applications such as loading a two-wheeled vehicle onto a loading dock.
Primarily composed of aluminum, the step ramp loading aid is available in two sizes: product number SR-B5
measures 72 inches in length and features five steps, and product number SR-B6 measures 84 inches in
length and features six steps. In addition to the step frame, the product includes a ramp frame with 14 rungs
spaced 4 inches apart. You state that the ramp frame supports the loading and unloading of two-wheeled
vehicles weighing between 20 and 300 pounds into and out of the truck bed. The step frame and ramp frame
are connected by hinges which enable the product to be folded in half for storage or transport. With regard to
manufacturing, nine profiles of extruded aluminum alloy (6063-T6) comprise the step ramp loading aid.
After extrusion, the aluminum profiles are cut, drilled, welded, and secured with fasteners prior to labeling
and packaging operations.
During use, the ramp is temporarily attached to a pickup truck tailgate in its down position. The top of the
frame forms an “L-shape” surface with a silicone rubber grip pad which rests on the surface of the tailgate.
Additionally, the bottom of the frame has grooved aluminum feet for stability. The middle of the ramp
features an adjustable tie-down that attaches to the vehicle’s hitch safety chain. When positioned, the step
ramp aid provides a user the ability to ascend and descend up the rungs of the step frame while manually
walking a two-wheeled vehicle up or down the adjoined ramp frame. In your letter, you propose
classification of the step ramp aid in subheading 7616.99.5190, Harmonized Tariff Schedule of the U.S.
(HTSUS). We agree.
The applicable subheading for the step ramp aid will be 7616.99.5190, HTSUS, which provides for Other
articles of aluminum: Other: Other: Other: Other: Other. The general rate of duty will be 2.5 percent ad
valorem.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 25 percent are reflected in
Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject
to a duty of 25 percent upon the value of the aluminum content. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.85.07, in addition to subheading
7616.99.5190, HTSUS. Derivative aluminum articles processed in another country from aluminum articles
that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the
additional ad valorem duties.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 7616.99.5190, HTSUS, listed above.
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. 9903.01.33, in addition to subheading 7616.99.5190, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 7616.99.5190, HTSUS, unless specifically excluded, is 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 7616.99.5190, 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/programs-administration/trade-remedies, respectively.
In addition, you requested a secondary classification for the step ramp loading aid 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. 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. Although the legislative history of the Nairobi
Protocol discusses the concerns of Congress that the design, modification or adaptation of an article must be
significant so as to clearly render the article for use by handicapped individuals, no specific definition of
these terms was established by Congress. Since it is difficult to establish a clear definition of what is
specially designed or adapted, various factors must be utilized on a case-by-case basis to determine whether a
given article is specially designed or adapted within the meaning of this statute.
In Headquarters (HQ) ruling 556449, dated May 5, 1992, Customs set forth five factors it would consider in
determining whether an article is specially designed or adapted for the use or benefit of handicapped persons.
These factors include: (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.
New York ruling N277531, dated July 27, 2016, affirmed that “individuals who are undergoing rehabilitation
after surgery or recovering from a broken limb would be considered to have transient disabilities.” Chapter
98, HTSUS, Subchapter XVII, U.S. Note 4(b) states that this heading does not cover articles for transient
disabilities.
In your request, you state that prior to the creation of the step ramp loading aid, individuals with physical
limitations had few safe options for loading and unloading their two-wheeled vehicles without risking injury,
and that other commercially available options are not viable for those with permanent or chronic
impairments. You also assert that the step ramp loading aid was “specifically designed” to aid those with
physical impairments including, but not limited to osteoarthritis, bursitis, ACL reconstruction, rheumatoid
arthritis in the knee, patellar fracture or dislocation, avascular necrosis, meniscal tears, severe ligament
injuries, achilles tendon rupture, and plantar fasciitis. Regarding the special design aspect, you state that the
key feature that distinguishes the product in assisting the handicapped is the sturdy, level nature of the steps
(or stairs) which are attached to the ramp portion of the product. Without the attached steps, an individual
would have to balance on an angled surface which may be difficult with a physical handicap.
It is our position that although the step ramp loading aid could be beneficial to an individual who meets the
definition of handicapped for heading 9817 purposes, the product would likewise appeal to many people who
are not impaired. As such, use by the general public would not be fugitive. Additionally, the step ramp
loading aid is not marketed or sold exclusively to the handicapped in specialty stores but is sold to the general
public. Based on the submitted information, the step ramp loading aid does not possess any distinguishable
features to be recognizable as “specially designed or adapted” for the use or benefit of handicapped persons.
Your contention that the adjoining steps are a distinguishing feature are unpersuasive because they have
universal appeal to the general public. Although the steps may assist handicapped persons, steps for
ascending and descending heights appeal to all potential users and do not offer a benefit exclusive to the
handicapped. Historically, steps are basic features for ascending and descending heights in a variety of
products and applications. Furthermore, the overall form and use of the step ramp loading aid remains similar
to a generic loading ramp in that an individual must physically ambulate up and down an angled structure
while partially bearing the weight of a two-wheeled vehicle. Beyond the basic steps, there are no physical or
functional features that shorten the distance, bear additional weight, or otherwise assist the handicapped in an
exclusive manner.
In summary, it is the opinion of this office that the merchandise under consideration is not specifically
designed for use by the handicapped for secondary classification purposes. In our view, the articles do not
satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). Therefore, a secondary
classification would not apply under 9817.00.96, HTSUS.
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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division