CLA-2-84:OT:RR:NC:N1:103
Claire Housley
Autochair Ltd.
Mobility In Motion Hq., Unit 13, Salcombe Road
Alfreton, Derbyshire, DE55 7RG
United Kingdom
RE: The tariff classification of a wheelchair lift and a transfer lift from the United Kingdom
Dear Mrs. Housley:
In your letter dated July 14, 2025, you requested a tariff classification ruling.
The first item under consideration is referred to as the Autochair Smart Lifter and is described as an
electrically powered stowage device for scooters, wheelchairs, and powerchairs. It is installed in the cargo
area of a motor vehicle, such as a hatchback or sport utility vehicle. The main components include a spreader
bar attached to a boom assembly equipped with an actuator assembly. The components are imported with a
vehicle specific installation kit that includes a pivoting base, a mounting post with an arm and actuator
assembly, and a control box with a wired control pendant. The spreader bar uses a hook system that attaches
to a lifting bracket installed on a wheelchair. The boom lifts the wheelchair vertically while the actuator on
the post moves the wheelchair horizontally in and out of the vehicle. The Autochair Smart Lifter is available
in multiple versions, including the LC, LM, and LP models. They are functionally the same but differ in
reach and lifting capacity, which ranges from 40 kilograms to 200 kilograms.
The second item under consideration is referred to as the Autochair Smart Transfer and is used to lift
wheelchair users in and out of a motor vehicle seat. The Autochair Smart Transfer system is electrically
powered and consists of a lifting arm assembly equipped with an actuator assembly and control pendant. An
extension arm (with a spreader bar) is attached to the lifting arm assembly, which is mounted on a vehicle
specific mounting post. The spreader bar functions as a lifting point for a sling that supports the weight of the
wheelchair user. The Autochair Smart Transfer has a maximum lifting capacity of 150 kilograms and is
stored disassembled when not in use.
The applicable subheading for the Autochair Smart Lifter and Autochair Smart Transfer will be
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.
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
8428.90.0390, 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 following 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 Autochair Smart Lifter and Autochair Smart Transfer meet the five
factors set out by CBP. The physical features of both units indicate that they are designed for a certain class
of individuals. Furthermore, both units will be imported by distributors that cater to the automotive mobility
industry and will only be sold through certified mobility product dealers. 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 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 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 Paul Huang at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division