CLA-2-87:OT:RR:NC:N2:201
Mike Ferris
Strader Ferris International
808 Commerce Park Dr.
Ogdensburg, NY 13669
RE: The tariff classification of motorized wheelchairs from China
Dear Mr. Ferris:
In your letter dated July 23, 2025, you requested a tariff classification ruling on behalf of your client, Travel
Buggy Inc., located in Edmonton, Canada.
The item under consideration, the Travel Buggy Model City 2 Plus, is a wheelchair. You provided a brochure
that states that the Travel Buddy Model City 2 Plus has the following features:
The armrests have been hinged to accommodate clear-span side transfer to / from the seat. Identified by
occupational therapists as a key need for fully disabled users.
The footrest has been adapted and designed to fold and tuck in flush under the front seat structure in
order to eliminate user front access barrier, and accommodate flush abutment with a bed, transfer
device, seat or other user devices.
CPU Electronics have been adapted to add caregiver control at the rear push bar. Enables a caregiver to
fully operate the wheelchair.
The wheelchair backrest has been adapted to include a gas shock driven reclining function to
accommodate a full range of chronic users’ needs that regularly require other than standard upright
seating positions.
The wheelchair design has been made to accommodate full extension leg rests which enable
handicapped users to elevate one or both legs; and with the recline function.
The wheelchair backrest has tension straps to improve posture and manage pressure. The straps allow
for customization of support which can be tightened or loosened to accommodate individual needs and
postural deviations.
The 3" seat cushion is designed to relieve pressure and improve comfort. The ergonomic foam seating
helps distribute weight evenly and contributes to proper spinal alignment and posture. This ensures
comfort and function over longer use periods.
The joystick is programmable for sensitivity to accommodate users with tremors or arthritis. Slower
acceleration is an adjustment that can reduce anxiety and allow for more cognitive processing time.
The applicable subheading for the Travel Buggy Model City 2 Plus will be 8713.90.0060, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Carriages for disabled persons, whether or not
motorized or otherwise mechanically propelled: Other: Other.” The general rate of duty will be Free.
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 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 Travel Buggy Model City 2 Plus does satisfy the 5 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 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 U.S. Customs and
Border Protection (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 Matthew Sullivan at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division