CLA-2-84:OT:RR:NC:N1:103
Kailesh Sivakumar
Amico Mobility Solutions
East Beaver Creek Rd., #122-B, Richmond Hill
Toronto, ON L4B 1E2
Canada
RE: The tariff classification of a patient lift from Canada
Dear Mr. Sivakumar:
In your letter dated June 19, 2025, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Amico Go-Lift Patient Lift System, model number
GO-LIFT-700. It is described as a ceiling-mounted patient lift designed to lift patients who have limited
mobility or who cannot move independently due to age, injury, surgery, illness, or disability. Its main
components include dual electric motors, a battery pack, a printed circuit board assembly, a wired control
pendant, and a strap assembly with a carry bar that functions as an attachment support for a patient sling. The
battery-powered DC motors provide a maximum lifting capacity of 700 pounds at a maximum lifting speed
of one inch per second. You state that the patient lift will be imported as a fully assembled unit and is only
sold through authorized and certified medical equipment distributors or specialty stores. It will not be
available for purchase by the general public.
The applicable subheading for the Amico Go-Lift Patient Lift System, model number GO-LIFT-700, will be
subheading 8428.90.0390, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
“Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors,
teleferics): Other machinery: Other.” The general rate of duty will be free.
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 8428.90.0390, 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 8428.90.0390, 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
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.26, in addition to subheading 8428.90.0390, HTSUS, listed above.
The additional duties imposed by these headings shall not apply to goods for which entry is properly claimed
under a provision of chapter 98 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, except
for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For
subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs,
alterations, or processing performed, as described in the applicable subheading. For heading 9802.00.80, the
additional duties apply to the value of the article assembled abroad, less the cost or value of such products of
the United States, as described.
In your submission you requested consideration of a secondary classification under subheading 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 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.
The subject patient lift is similar to the ceiling-mounted patient lift system reviewed in Headquarters Ruling
Letter H235507, dated May 2, 2016, which in addition to having unique physical properties, was imported by
recognized manufacturers or distributors of lifting and mobility devices for the handicapped, and sold
through channels of commerce that were specialized to serve hospitals or clinics with handicapped patients.
Here, the subject patient lift is sold to and marketed for use in hospitals, long-term care facilities, and chronic
care institutions, and features numerous safety features including an emergency stop, emergency lowering,
upper limit detection, lower limit detection, and emergency manual lowering.
Based on the information supplied, the Amico Go-Lift Patient Lift System, model number GO-LIFT-700
satisfies the five 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 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 Paul Huang at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division