CLA-2-73:OT:RR:NC:N5:121
Laura Oliver
A N Deringer
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of steel safety rails from Taiwan
Dear Ms. Oliver:
In your letter dated June 12, 2025, you requested a tariff classification ruling on behalf of HealthCraft
Products, Inc.
The first article under consideration is described as the Assista-Rail AST-S (DC111-RevE). It is a bed rail
designed to facilitate the entry and exit from a bed. The bed rail is adjustable by 4” to accommodate taller
mattress heights, supports up to 300 lbs., has a padded rail for comfort and versatile gripping of the surface,
and does not incorporate floor supports. The tubular metal is made of alloy steel, and the finish is a powder
coat (white). The bed rail diameter is 1.0”, the bed rail length is 19.75”, and the height range is
18-22”. Product literature conveys the bed rail is effective for people looking for mild to moderate support
for changing positions or moving around in a bed.
The applicable subheading for the Assista-Rail AST-S (DC111-RevE) will be 9403.99.9045, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts
thereof: Parts: Other: Other: Other: Other: Of metal: Other. The rate of duty will be free.
The second article under consideration is described as a Tub-Rail, part number TBR-S (DC106-RevA). It is a
safety bar that is intended for moderate vertical load bearing to provide support in both getting in and out of
the bathtub for people with reduced mobility. It is constructed of a U-shaped steel support rail that is 1-inch
in diameter and 5.5 inches wide. The rail mounts to the side of a bathtub and features a stainless-steel screw
that adjusts the Tub-Rail to fit a bathtub wall from 3 to 7 inches wide. It is designed to support individuals up
to 300 pounds. You state this support rail “can be easily removed and reinstalled to any bathtub to ensure safe
entrance and exit from any tub in your home” and that it is marketed and sold to medical equipment stores.
HealthCraft Products Inc. manufactures items designed to focus on fall prevention and to promote safety for
disabled persons.
In your letter, you propose classification of the tub rail in subheading 7326.90.8688, HTSUS, which provides
for Other articles of iron or steel: Other: Other: Other: Other: Other. Heading 7326, HTSUS, is a residual or
basket provision which covers a wide range of iron or steel articles that are not more specifically provided for
elsewhere in the tariff. We disagree. The Explanatory Notes (ENs) to heading 7326 state that “This heading
covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes
such as folding, assembling, welding, turning, milling or perforating other than articles included in the
preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or
more specifically covered elsewhere in the Nomenclature.” An article of iron or steel could be classified in
heading 7326 if it was determined that the item is not more specifically provided for in any other heading of
the tariff. Since the tub rail is provided for elsewhere, it is therefore precluded from classification in heading
7326.
The applicable subheading for the Tub Rail, part number TBR-S (DC106-RevA) will be 7324.90.0000,
HTSUS, which provides for Sanitary ware and parts thereof, of iron or steel: Other, including parts. The rate
of duty will be free.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7324.90.0000,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, 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 Taiwan, 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 subheadings 9403.99.9045 and 7324.90.0000, 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/.
In your submission you requested consideration of a secondary classification for the Assista-Rail and the Tub
Rail 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. Chapter
98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally
handicapped persons as including “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(b), subchapter XVII, Chapter 98, HTSUS, which establishes limits on classification of products in these
subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover – (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.
The primary issue is whether the Assista-Rail and the Tub Rail are specially designed or adapted for the use
or benefit of the handicapped within the meaning of the Nairobi Protocol. Although the legislative history of
the Nairobi Protocol discusses the concerns of Congress that the design, modification, or adaptation of an
article must be significant so as to clearly render the article for use by handicapped individuals, no specific
definition of these terms was established by Congress. The meaning of the phrase "specially designed or
adapted" has been decided on a case-by-case basis. In Headquarters Ruling Letter ("HQ") 556449, dated May
5, 1992, CBP set forth factors it would consider in making this case-by-case determination. These factors
include: (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 Assista-Rail is not easily distinguishable by a specific design
or form when compared to similar bed rails for use by non-handicapped persons or the general public. The
use of the bed rails by non-handicapped persons as well as the general public is not so improbable that it
would be fugitive. These factors do not weigh in favor of a determination that the bed rail is “specially
designed” for the use or benefit of persons with chronic and reduced mobility to an extent greater than for the
general public. As a result, it is the opinion of this office that a secondary classification will not apply in
subheading 9817.00.96, HTSUS.
In analyzing the 5 factors in relation to the Tub-Rail, we note that a product’s compliance with the ADA has
been an important consideration in CBP’s determination that an article is easily distinguishable from articles
useful to non-handicapped individuals. In H230457, dated July 19, 2013, CBP found that certain bathroom
fixtures were “easily distinguishable as designed for the handicapped since they meet or exceed the standards
under the ADA and are prominently marked as ADA-compliant.” Multiple CBP ruling letters have ruled that
9817.00.96 applied to grabrails which are mounted to walls in and around showers and bathtubs, that are used
for stabilization when entering or leaving the showers or bathtubs, and that meet ADA Accessibility
Guidelines, Section 4.26, Handrails, Grab Bars, and Tub and Shower Seats. Those ADA Guidelines include
specifications such as a circular cross section with an outside diameter of 1 1/4 inches (32 mm) minimum and
2 inches (51 mm) maximum, that support a vertical or horizontal force of a minimum of 250 pounds, and that
provide space between the wall and the grab bar of 1 ½ inches (38mm). We note that the subject Tub Rails
are designed to support up to 300 pounds, but that the rail is only 1 inch in diameter. The space between the
wall and the bathtub safety rail does not apply to this article as it is not mounted to the wall. While there are
no ADA standards written specifically for bathtub safety rails, we note that these subject rails do not meet all
ADA standards for grab bars since they are only 1 inch in diameter. Therefore, it is the opinion of this office
that this bathtub safety rail cannot be claimed to be ADA-compliant, and we do not find that its physical
properties are readily distinguishable from articles useful to non-handicapped individuals. Additionally, we
note that the packaging does not indicate that this item is for the use of handicapped individuals, the product
will be sold on Amazon, an e-commerce retailer that carries a large variety of goods, and that you note this
bathtub safety rail “can be easily removed and reinstalled to any bathtub.” As such, there exists a probability
that the articles will also be used by individuals with acute disabilities and non-handicapped individuals that
may need transient support. Because these articles are equally suitable for use by a large population,
including those who suffer from acute or transient disability and the non-handicapped, the use of the articles
in this manner is not so improbable as to constitute a fugitive use; therefore, we are unable to conclude that
the bathtub safety rail will be used predominantly by individuals suffering from a permanent or chronic
physical or mental impairment, as required by U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS. Thus,
we do not believe this bathtub safety rail is the type of equipment which can be said to be specially designed
or adapted for handicapped people.
This finding is consistent with Headquarters Ruling H230457, dated July 19, 2013, where CBP found that
bath grips, for which there is no ADA standard, were not ADA compliant and therefore not articles specially
designed and adapted for the handicapped, and therefore, not eligible for preferential treatment under
subheading 9817.00.96, HTSUS.
You suggested in your submission that ruling N304830 supported the application of 9817.00.96 to grab
bars/rails in bathrooms. However, it is our opinion that ruling N304830 does not apply in this case because
the subject bathtub safety rail does not mount to a wall and does not meet ADA standards.
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