CLA-2-94:OT:RR:NC:N5:433
Christopher Pesek
Peak Degrees, LLC
401 N. Carroll Avenue, Suite 170
Southlake, TX 76092
RE: The tariff classification and eligibility under the Nairobi Protocol of metal furniture from China.
Dear Mr. Pesek:
In your letter dated August 7, 2025, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature, and a product description were provided for review.
The “StrongArm Bedside Rail Support System” is a steel tube bed rail anchor, grab bar, and step platform
coated in enamel that is designed to facilitate the user’s entry and exit from a bed. The bedrail anchor, grab
bar, and step platform are adapted one to the other and form a unitary whole. The bed rail anchor and grab
bar is secured to the bed with a steel tubular rectangle metal frame that slides between a mattress and the
mattress foundation. Certain sections of the grab bar will have ethylene vinyl acetate (EVA) foam cushions.
The step platform is height adjustable, can support up to 350 lbs., and will provide the user leverage, balance,
and stabilization when sitting up, standing, entering, and exiting the bed. Documentation provided states,
“[T]he bedside support rail provides the user with multiple grab points depending on their size, position in
bed and strength. The bedside rail has four key functions. One, it provides the second point of contact when
transferring in and out of bed. Two, it helps the user reposition themself during the night. Three, it provides
a grab point when transitioning from laying down to sitting. Four, it provides a level of security while
sleeping in bed. The under-mattress anchor is made of tube steel. It is adjustable in height and length to
account for a wide range of bed frame heights and mattress thicknesses.” The “StrongArm Bedside Rail
Support System” overall dimensions approximate 18” in length, 20” in width, and between 28-34” in height.
The applicable subheading for the subject merchandise will be 9403.20.0050, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Other furniture and parts thereof: Other Metal furniture:
Household: Other: Other.” The general rate of duty will be free.
Trade Remedy:
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 9403.20.0050, 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 9403.20.0050, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9403.20.0050, HTSUS, unless specifically excluded, are subject to an additional xx 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 9403.20.0050, 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/.
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 view of the facts provided, the “StrongArm Bedside Rail Support System” satisfy the 5 factors set out by
CBP. (See N328828, N310613, N304830, N330533, and N350018.) 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. (See Cargo Systems Messaging Service (CSMS) 65829726 effective August 7,
2025).
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)
Denise Faingar
Acting Director
National Commodity Specialist Division