CLA-2-85:OT:RR:NC:N4 410
Chrisopher Pesek
Peak Degrees, LLC
401 N. Carroll, Suite 170
Southlake, TX 76092
RE: The tariff classification of an LED clip-on light from China
Dear Mr. Pesek:
In your letter dated June 13, 2025, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Universal Clip-on Light, Product no. 90012 (the
“clip-on light”). The submission material and sample review indicate that the clip-on light measures
approximately 2.75 inches in length by 0.75 inches in diameter. It consists of a cylindrical plastic housing
with an LED lamp covered by clear lens at one end and a push button switch at the other end. The housing
has two wing-like pieces forming a clip to clip the light onto a cylindrical object. The light is powered by one
AA battery contained in the housing.
In your ruling request submission, you state that the clip-on light is specially designed to attach to the
StrongArm Comfort Cane (one of your company’s products). These clip-on lights can be attached to other
mobility devices such as walkers and wheelchairs, if their tubing diameters are compatible.
The applicable subheading for the Universal Clip-on Light, Product no. 90012, will be 8513.10.4000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable electric lamps
designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos),
other than lighting equipment of heading 8512; parts thereof: Lamps: Other." The general rate of duty will be
3.5 percent ad valorem.
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 subheading 8513.10.4000, 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
8513.10.4000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8513.10.4000, 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 8513.10.4000, 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.
In your submission you stress that the clip-on light has a single low power LED powered by a single AA
battery, which means the lumens of the light produced is very minimal and is designed to cast a non-focused
ambient light in a 3 to 4 feet circumference around the user. The light provided is minimal and meant to
provide just enough ambient lighting to avoid tripping over objects or to safely navigate stairs, a dark room,
or hallway. The light does not require any tools to attach to the intended objects, which is a design feature
typically found in products designed for the disabled and handicapped. You claim that the clip-on light, when
assessed as an accessory item specially designed, manufactured, imported, marketed, advertised, and sold for
use with your StrongArm Comfort Cane, therefore, is qualified for the secondary classification under
subheading 9817.00.96, HTSUS.
We disagree.
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.” 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), which are:
(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 clip-on light does not have physical properties that make it readily
distinguishable from articles useful to non-handicapped persons and can be used by non-handicapped
individuals. Anyone can purchase this clip-on light from the marketplaces where it is available for sale. This
light has no characteristics particular to articles for the handicapped at the time of import. Rather, this clip-on
light can be clipped onto any tubes within a certain diameter dimension range. It is the opinion of this office
that the clip-on light does not satisfy the five factors set out by CBP, therefore, a secondary classification in
subheading 9817.00.96, HTSUS, will not apply.
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 Michael Chen at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division