CLA-2-94OT:RR:NC:N5:433
Lydia Pardini
Polsinelli
1401 Eye Street N.W., Suite 800
Washington, DC 20005
RE: The tariff classification and eligibility under the Nairobi Protocol of seats from Canada.
Dear Ms. Pardini:
In your letter dated May 14, 2025, you requested a binding ruling on behalf of your client, Mity Inc. and its
subsidiary, Broda. In lieu of samples, technical and illustrative literature and product descriptions were
provided.
Item 1, the “Aspire Pediatric Glider Seats,” are a series of upholstered seats affixed to 16-gauge steel tube
metal frames with non-adjustable padded armrests for children. The seat incorporates a pushpin pull handle
that is used by a caregiver to lock and unlock the forward and rear gliding motion of the seat. The
mechanism allows the gliding to be activated only once the child sits in the chair and becomes
locked/de-activated once the child begins to stand up from the chair. Dependent on the seat model number,
the dimensions will approximate 12-16” in width, 10-14” in depth, 10-14” in height, and have a weight
capacity of 200lbs. Information provided states, “[T]his Glider can be used in classrooms, multi-sensory, or
therapy rooms to mediate sensory input to mitigate behavioral issues and enhance learning and focus
opportunities.”
Item 2, the “Tranquille Glider Seats,” are a series of textile fabric upholstered seats affixed to 16-gauge steel
tube metal frames with height adjustable padded armrests for adult patients. The seat incorporates a pushpin
pull handle that is used by a caregiver to lock and unlock the forward and rear gliding motion of the seat.
The mechanism allows the gliding to be activated only once the resident sits in the chair and becomes
locked/de-activated once the resident begins to stand up from the chair. Dependent on the seat model
number, the dimensions will approximate 18-20” in width, 17” in depth, 26-32” in height, and have a weight
capacity of 250lbs.
For item 1 and item 2, the seat foundation and backrest incorporate antimicrobial, antibacterial, anti-stain,
and anti-static 1.5” vinyl fabric parallel tension bands that are bound to the structural frame of each seat. The
bands have memory retention and are fire retardant. Further, incorporated into the steel tube metal frame rear
legs of item 1 and item 2 are a pair of rear transport wheels; the wheels are for non-occupant transport.
According to your letter, “[T]he Gliders have specialized features that provide necessary stimulation for
individuals with mental conditions like dementia, Alzheimer’s, Down syndrome, and autism. These features
include a gliding motion that promotes feelings of safety while also stimulating active patients, thus reducing
their need to wander. The Gliders are not traditional wheelchairs in that they do not have wheels and
therefore do not provide transport for disabled individuals; however, they are essential to ensuring comfort
for these individuals in supportive care settings.” Further, “[B]oth models feature the unique gliding motion
feature, which provides calming proprioceptive input and active stimulation of the muscles and joints,
allowing for safe physical activity for otherwise stationary individuals to prevent muscular atrophy.”
Additionally, “[W]hile the chair is not designed to be moved while occupied, when unoccupied, the chair has
a transport wheels function wherein the wheels drop down from the back of the chair. This allows the chair
to be moved throughout the care facility in order to cater to an individual’s needs.”
The applicable subheading for item 1 and item 2 will be 9401.71.0011, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: Other seats, with metal frames: Other household.” The general rate
of duty will be free.
Nairobi Protocol:
In your submission you also 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 one’s self, 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):
(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.
In analyzing the 5 factors, this office finds the glider seats are not easily distinguishable by a specific design
or form when compared to similar glider seats for use by non-handicapped persons or the general public. The
use of the glider seats by non-handicapped persons as well as the general public is not so improbable that it
would be fugitive. A search of marketing and advertising resources do not limit the sale of the glider seats
exclusively from specific manufacturers to distributors and retailers. The seats are available for purchase by
the general public as well as specialty stores. On balance, the 5 factors do not weigh in favor of a
determination that the seats are “specially designed” for the use or benefit of persons with chronic and
reduced mobility to an extent greater than for the general public and do not satisfy the 5 factors set out by
CBP. As a result, it is the opinion of this office that a secondary classification will not apply in subheading
9817.00.96, HTSUS.
Trade Remedy:
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 9401.71.0011, 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 9401.71.0011, 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,
including Canada, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 9401.71.0011, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Dharmendra Lilia at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division