CLA-2-94:OT:RR:NC:N4:463
Francene C. Hinds
JAV International Inc.
500 Ocean Ave.
East Rockaway, NY 11518
RE: The tariff classification of mobile activity table parts from China (tabletop not included)
Dear Ms. Hinds:
This ruling is being issued in response to your letter dated April 18, 2025, requesting a tariff classification
determination on behalf of your client, Flocast LLC dba Bergeron Health Care, of mobility activity table
parts. In lieu of samples, pictures, and product descriptions were provided.
The subject articles are identified as item numbers 0072001, 0072002, and 0072000, which are parts of a
Mobile Activity Table (MAT) designed for people with impaired mobility.
Item 0072001 is a small steel stem assembly (adjustable riser – small), which measures approximately 12"
(H) x 1.25" (D) 25" (W), with a height range of 15" to 20". It has a main steel support tube, plastic PE inner
sleeve, and a steel stem that slides up and down for height adjustment.
Item 0072002 is a large steel stem assembly (adjustable riser – large), which measures approximately 16" (H)
x 1.25" (D) x 25" (W), with a height range of 18" to 26". It has a main steel support tube, plastic PE inner
sleeve, and a steel stem that slides up and down for height adjustment.
Item 0072000 is a steel base and tube frame, which measures approximately 30" (W) x 24" (D). Both the
small and large stem assemblies attach to this base.
The articles are made in China. See image below:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be
determined according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity
Description and coding System, which constitutes the official interpretation of the Harmonized System at the
international level, may be utilized. The ENs, although not dispositive or legally binding, provide a
commentary on the scope of each heading and are generally indicative of the proper interpretation of the
HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that
the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of
the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or
ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres,
cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or
ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport…. The subject
articles are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Additionally, the ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether
or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other
specific features as parts designed solely or principally for an article of those headings. They are classified in
this Chapter when not more specifically covered elsewhere.”
You suggest classification in subheading 9403.99.9061, HTSUS, which provides for furniture parts other
than “of metal” or “of cotton, cut to shape”. We disagree, as these articles are made of metal.
The applicable classification for the subject articles (item numbers 0072001, 0072002, and 0072000) will be
subheading 9403.99.9045, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other:
Other: Other: Other: Of metal: Other.” The general rate of duty will be free.
You also suggested a secondary classification of these items under subheading 9817.00.96, HTSUS, which
provides for “articles specially designed or adapted for the use or benefit of the blind or other physically or
mentally handicapped persons….” Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the terms
of the subheading, “blind or other physically or mentally handicapped persons” to include “any person
suffering from a permanent or chronic physical or mental impairment.” This includes any person suffering
from a permanent or chronic physical or mental impairment that “substantially limits one or more major life
activities, such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing,
learning, or working.” Chapter 98, Subchapter XVII, U.S. Note 4(b)(i) specifically excludes “articles for
acute or transient disability” from subheading 9817.00.96, HTSUS. The primary issue is whether the
mobility activity table is specially designed or adapted for the “use or benefit of the handicapped” and falls
within the meaning of Nairobi Protocol.
This office notes that the submitted information substantiates that the mobility activity table is designed for
people with permanent disabilities. The table assists with eating, playing, therapy and classroom work, and is
compatible with therapeutic equipment including wheelchairs. Based on the foregoing, the secondary
subheading 9817.00.96, HTSUS, is applicable.
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 internet 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 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. If the facts are modified in any way, or if the goods do not conform to
these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations
(19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division