CLA-2-94:OT:RR:NC:N5:433
9903.01.25; 9903.01.27; 9903.88.03
Jorge Torres
Interlink Trade Services LTD
6500 South 35th St., Bldg. Y
McAllen, TX 78573
RE: The tariff classification and eligibility under the Nairobi Protocol of furniture components from Mexico
and China.
Dear Mr. Torres:
In your letter dated July 14, 2025, you requested a binding ruling on behalf of Sensory Medical Inc. dba
Cubby Beds. In lieu of samples, technical and illustrative literature, product descriptions, and manufacturing
processes were provided.
The “CubbyBed,” (SKU 9.01.0846330) is a steel bedframe and textile canopy enclosure that consists of 6
component kits (3 metal frame kits (10026, 10027, 10028), 1 swivel caster wheel kit (10029), 1 textile and
mesh canopy kit (10022), 1 textile safety sheet kit (10024). At the time of U.S. importation, the CubbyBed
allows for the placement of a 8-10” full size mattress (sold separately). The metal frame kits will be
constructed of powder coated steel metal and consists of concave, convex, and straight vertical connector
poles, short side rails, center support rails, center support connectors, long side rails, center T-bar, screw-in
slates, slide-in slates, slat locks, horizontal connector poles, and top arch poles. When assembled, the metal
frame dimensions are 54.3” in length, 87.4” in width, 75.2 inches in height, and will have a weight capacity
of 1,000 lbs. The swivel caster wheel kit will be constructed of 5 polyurethane swivel caster wheels that are
4” in diameter. The textile and mesh canopy kit will be constructed of 100% acrylic, vinyl coated polyester,
and 100% polyester components that will form the enclosure when assembled. The textile safety sheet kit
will be constructed of 100% woven polyester. The metal frame kits, the swivel caster wheel kit, the textile
and mesh canopy kit, and the safety sheet kit will serve no function or purpose that is independent of the
CubbyBed and the articles are designed, marketed, and sold as integral components to the CubbyBed.
The CubbyBed component kits will not be sourced from a single country of origin. The metal frame
component kits and the swivel caster wheel kit will be sourced from China. The textile and mesh canopy kit
and the safety sheet kit will be sourced from Mexico. After U.S. importation, the components will not
undergo further U.S. fabrication or manufacture. The unassembled components kits will be made available
for retail sale as 1 unit.
Optional configurations and components such as cameras, microphones, circadian lighting, alarms, feeding
tubes, and breathing machines are identified, but are not explicitly included with the instant CubbyBed.
Rulings are issued with regard to specific facts, the optional configurations and features described are not
under consideration in this ruling letter.
The applicable subheading for the Chinese metal frame kits will be 9403.99.9010, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts:
Other: Other: Other: For toddler beds, cribs, bassinets and cradles.” The general rate of duty will be free.
The applicable subheading for the Chinese swivel caster wheel kit if constructed of reinforced or laminated
plastics will be 9403.99.3005, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other:
Other: Of rubber or plastics: Of reinforced or laminated plastics: For toddler beds, cribs, bassinets, and
cradles.” The general rate of duty will be free.
The applicable subheading for the Chinese swivel caster wheel kit if not constructed of reinforced or
laminated plastics will be 9403.99.4005, HTSUS, which provides for “Other furniture and parts thereof:
Parts: Other: Other: Of rubber or plastics: Other: For toddler beds, cribs, bassinets, and cradles.” The
general rate of duty will be free.
The applicable subheading for the Mexican textile and mesh canopy kit and the textile safety sheet kit will be
9403.99.5005, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Of
textile material, except cotton: For toddler beds, cribs, bassinets and cradles.” The general rate of duty will
be free.
Nairobi Protocol:
In your submission you also 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.
In analyzing the 5 factors, information provided states, “…the components are specifically designed to
improve sleep and safety from entrapment and elopement for kids with autism and other chronic disabilities.
Because of their design and intended use for kids with autism and other chronic disabilities, the beds are sold
as a prescription (over 95% of sales) and covered by insurance.” Further, (a) the product is an
FDA-registered Class 1 Medical Device, (b) procurement entails parents and caregivers contacting Cubby
Bed who will then coordinate the process of obtaining a Letter of Medical Necessity and Prescription from a
healthcare provider, and (c) once acquired, Cubby Bed coordinates with a Durable Medical Equipment
(DME) supplier, a medical insurance carrier, or ships directly to a patient’s home. The Chinese origin metal
and plastic components and the Mexican origin textile components will be imported separately and then
assembled in the United States by the parent, caregiver, or the DME. After assembly and inclusion of a
standard mattress, the enclosure will provide an environment for sleeping. The metal bed frame and textile
enclosure in-of-itself is similar to other bed enclosures available for general retail purchase. The optional
configurations and components such as cameras, microphones, circadian lighting, alarms, feeding tubes, and
breathing machines that are identified are not explicitly included with the instant CubbyBed. These
components and other medically necessary machines or apparatuses are not included with the subject
merchandise at the time of U.S. importation. As a result, it is the opinion of this office that a secondary
classification will not apply in subheading 9817.00.96, HTSUS.
Trade Remedy:
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, 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. 9903.01.01, in addition to subheading 9403.99.5005,
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 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 9403.99.5005, HTSUS.
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 9403.99.9010, 9403.99.3005, and 9403.99.4005 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 of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 9403.99.9010, 9403.99.3005, and 9403.99.4005 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 of Mexico are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. [9903.01.27], in addition to subheading 9403.99.5005, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9403.99.9010, 9403.99.3005, and 9403.99.4005, 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 9403.99.9010, 9403.99.3005, and
9403.99.4005, 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.
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 Dharmendra Lilia at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division