CLA-2-83:OT:RR:NC:N5:121
Irene Lew
Gatco Inc
1550 Factor Ave.
San Leandro, CA 94577
RE: The tariff classification of stainless steel grab bars from China
Dear Ms. Lew:
In your letter dated July 25, 2025, you requested a tariff classification ruling.
The merchandise under consideration is described as Stainless Steel Grab Bars. The grab bars are comprised
of stainless steel tube with a diameter of 1 1/4 inches. The grab bars have a weight-bearing capacity of 500
pounds. Each size is designed with 1 1/2 inches of bar distance from wall. The grab bars have tube lengths of
12, 18, 24, 30, 36, 42, 48, and 54 inches, with a diameter of 1 1/4 inches. They are sold online specifically to
be used in bathrooms for stability near or in showers and bathtubs. The grab bars are wall mounted with
provided mounting screws and anchors and are intended to provide safety and stability for individuals with
disabilities in a residential and commercial setting. The submitted specification sheet indicates that each grab
bar meets the Americans with Disabilities Act (ADA) requirements.
You suggested that these grab bars would be classified under 8302.50.0000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable
for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base
metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures,
and parts thereof. We disagree. You stated that the subject grab bars function to “provide safety and stability
for individuals with disabilities.” The Court of International Trade determined that goods classified under
subheading 8302.50.0000 include all types of “racks” that are: 1) made of base metal; 2) affixed to a wall;
and 3) used to hang, hold or support other items. See Moen Inc. v. United States (Court No. 15-00145). The
grab bars provide support to individuals, not “other items.” These grab bars more appropriately fit the
description of a mounting or fitting suitable for buildings in subheading 8302.41, HTSUS.
The applicable subheading for the stainless steel grab bars will be 8302.41.6080, HTSUS, which provides for
Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts
thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. The rate of duty will
be 3.9 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 8302.41.6080, 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 8302.41.6080, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8302.41.6080, 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 8302.41.6080, 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 requested consideration of a classification under 9817.00.96, HTSUS, which applies
to articles and parts and accessories 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: “[a]rticles 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: [o]ther.” 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 9817.00.60, 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 subject Stainless Steel Grab Bars 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 9903.01.24, 9903.01.25 and 9903.88.03 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 Jennifer Jameson at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division