CLA-2-87:OT:RR:NC:N2 201
Lydia Pardini
Polsinelli
1401 Eye Street N.W., Suite 800
Washington, DC 20005
RE: The tariff classification of wheelchairs from Canada
Dear Ms. Pardini:
In your letter dated May 14, 2025, you requested a tariff classification ruling on behalf of your client, MITY
Inc., located in Orem, Utah.
The first item under consideration has been identified as the BRODA - Elite Positioning Wheelchair. You
state that the wheelchair has the following features:
Tilt and recline provides ease of use for frequent re-positioning
Facilitates positioning for comfort and respiratory function
Proper seating alignment decreases postural deviations
Optional recline feature adds even more positioning options for optimal user comfort
Tilt and recline functionality allow easy repositioning of users
Removable arm supports make transfers safer for caregivers and patients
Posterior Tilt effectively opens the diaphragm improving digestion, oxygenation, and organ function
Specifications
Adjustable Tilt Up to 40 Posterior
Adjustable Recline Up to 90 Posterior
Weight Capacity 350 lbs. (159 kg)
The second item under consideration has been identified as the BRODA - Encore Pedal Wheelchair. You
state that the wheelchair has the following features:
Allows for easy self-mobility and safer patient maneuverability
Increases quality of life and engagement with surroundings
Reduces risk of injury and falls with supportive, stable positioning
Adjustable seat surface height goes as low as 12.5 in. (32 cm) for optimal heel strike
Front-pivot seat tilt maintains a proper position for self-propulsion
Optional Dynamic Rocking feature helps the user remain calm and content
Specifications
Adjustable Tilt Up to 40 Posterior
Weight Capacity 350 lbs. (159 kg)
The third item under consideration has been identified as the BRODA - Revive Shower Commode
Wheelchair. You state that the wheelchair has the following features:
Removable arm supports make transfers safe and easy
Reduces the risk of patient and caregiver injury during bathing
Adjustable components make for a comfortable bathing experience
Dynamic tilting and reclining permits safe and thorough bathing
The recline feature and removable arm supports make it easy for thorough bathing and skin
assessments
Anterior and posterior tilt allows for easy user positioning
Rust-resistant frame and components are durable and long-lasting
Specifications
Adjustable Tilt
Degrees of Recline Up to 67
Weight Capacity 400 lbs. (181kg)
The applicable subheading for the Elite Positioning, Encore Pedal, Revive Shower Commode Wheelchairs
will be 8713.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Invalid
carriages whether or not motorized or otherwise mechanically propelled: Not mechanically propelled”. The
rate of duty will be duty Free.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 8713.10.0000, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 8713.10.0000, HTSUS.
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. At this time products from all 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 8713.10.0000, HTSUS, listed above.
Additionally, 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.
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):
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, these wheelchairs would satisfy the 5 factors set out by CBP. As a result,
it is the opinion of this office that a secondary classification in subheading 9817.00.96, HTSUS will apply.
The additional duties imposed by 9903.01.10 shall not apply to goods for which entry is properly claimed
under subheading 9817.00.96 of the tariff schedule pursuant to applicable regulations of U.S. Customs and
Border Protection (CBP), and whenever CBP agrees that entry under such a provision is appropriate.
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 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 Matthew Sullivan at
[email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division