CLA-2-87:OT:RR:NC:N2:201
Charles Ferrer
CMS Sports Inc.
1230 South Myrtle Ave #105
Clearwater, FL 33756
RE: The tariff classification of wheelchairs from China
Dear Mr. Ferrer:
In your letter dated May 19, 2025, you requested a tariff classification ruling on behalf of your client, TPM
Research, Inc., located in Homewood, Alabama, for the “TPM CCC wheelchair.”
The TPM-CCC transport wheelchair provides a seating position that maintains a lower center of gravity
which provides a sense of greater stability. The footplates rest flat and flush to the floor during transfer,
eliminating the bending efforts required by healthcare staff when dealing with conventional footrests. The
patented Powered Assist Lift (PAL) raises the patient’s center of gravity until it’s centered over the legs,
mimicking the biomechanics of standing from a seated position. Patients can stand with less effort and stress
on staff is reduced when assistance is required. In addition, the chair is equipped with a 10-button control
handheld unit controller that also reclines the seat to place the patient into a more comfortable and secure
range of semi-reclined transit positions.
You state that other features include:
An ergonomically designed handle which is both comfortable and efficient to push
Low resistance full range casters
Built in IV pole, O2 tank support
Space for storage of personal items
The chair delivers a multi-situational, appropriate seating position, as well as the natural sit to stand (STS)
transfer protocol. It provides an ideal patient transfer from the bed to prescribed post-surgery early mobility,
car to the ER, or from non-horizontal exchange to an MRI. The chair provides momentum transfer,
stabilization, exaggerated trunk flexion, and vertical rise. You state that the wheelchair is completely
assembled and manufactured in China.
The applicable subheading for the TPM-CCC wheelchair 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.
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 subheadings 8713.10.0000, 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. At this time products from all countries
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
8713.10.0000, 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.
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.
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 TPM - CCC Wheelchair satisfies 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 9903.01.24 and 9903.01.25 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