CLA-2-83:OT:RR:NC:N5:121
Christopher Duncan
Stein Shostak Shostak Pollack & O'Hara, LLP
445 S. Figueroa Street, Suite 2388
Los Angeles, CA 90071
RE: The tariff classification of steel grab bars from China
Dear Mr. Duncan:
In your letter dated June 11, 2025, you requested a tariff classification ruling on two different types of grab
bars on behalf of Zalkow Discount Sourcing, LLC.
The articles under consideration are described as Basic Grab Bars (Model Nos. 10CGB12; 18; 24; 30; 32; 36;
42; 48) and Designer Grab Bars (Model Nos. SG02-02 & SG04-04). These grab bars are made of stainless
steel, measure 1.5 inches in diameter, have weight-load bearing capacities of 250 to 500 pounds, a wall
spacing of 1.5 inches, and meet or exceed ADA standards. They can be installed using screws if correct stud
anchoring exists at the installation location. The marketing and product specification sheet informs
consumers that the bar meets ADA standards and displays the graphic symbol of a handicapped person. The
basic grab bars come in a wide array of lengths ranging from 12” to 48” and six finishes. The designer grab
bars come in either curved or straight configurations and include grip pads. You note these grab bars will be
sold to large-scale medical and rehabilitation providers.
The applicable subheading for the Basic Grab Bars (Model Nos. 10CGB12; 18; 24; 30; 32; 36; 42; 48) and
Designer Grab Bars (Model Nos. SG02-02 & SG04-04) will be 8302.41.6080, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… Other
mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of
aluminum or of zinc… Other. The rate of duty will be 3.9 percent ad valorem.
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
8302.41.6080, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8302.41.6080, HTSUS, unless specifically excluded, are 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 8302.41.6080, HTSUS listed above.
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 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.
Based on the information supplied, the Basic Grab Bars (Model Nos. 10CGB12; 18; 24; 30; 32; 36; 42; 48)
and Designer Grab Bars (Model Nos. SG02-02 & SG04-04) satisfy the 5 factors set out by CBP. As a result,
it is the opinion of this office that a secondary classification will apply in subheading 9817.00.96, HTSUS.
The additional duties imposed by 9903.01.25 and 9903.88.03 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.
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 Jennifer Jameson at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division