CLA-2-87:OT:RR:NC:N1:164

Daniel Stjernlof
Feal Ramp Inc.
150 N Michigan Ave.
Chicago, IL 60601

RE: The tariff classification of aluminum ramps from Sweden

Dear Mr. Stjernlof:

In your letter dated August 20, 2025, you requested a tariff classification ruling regarding two models of aluminum ramps from Sweden. Product information was submitted with your request.

The first items under consideration, the iRAMP Vehicle models, are described as foldable aluminum ramps for fixed installation into vehicles. You state the ramps provide individuals with physical disabilities a safe and accessible means to enter and exit vehicles. The ramps feature floor mounting plates which fasten to an interior vehicle surface and a lower transition plate which rests on the ground when the ramp is extended. The submitted materials indicate the ramps are constructed in two or three-piece variants and will be imported in assorted sizes. Some models feature wheels attached to the lower transition plate to assist with folding and unfolding. The ramps feature non-slip surfaces and adjustable end profiles for compatibility with manual and powered wheelchairs.

The next items under consideration, the iRAMP Portable models, are described as lightweight, foldable aluminum ramps to assist individuals with physical disabilities overcome architectural height barriers at homes, public buildings, and during travel. During use, one end of the ramp is extended and placed on an elevated surface and the other end is placed on a lower surface to provide individuals in wheelchairs the means to travel to and from elevated areas. The ramps come in telescopic or suitcase variants and are designed for portability. Furthermore, you state all models feature non-slip surfaces, ergonomic handles, and side safety profiles.

The applicable subheading for the iRAMP Vehicle ramps will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other. The general rate of duty will be 2.5 percent ad valorem. The applicable subheading for the iRAMP Portable ramps will be 7616.99.5190, HTSUS, which provides for Other articles of aluminum: Other: Other: Other: Other: Other: Other. The general rate of duty will be 2.5 percent ad valorem.

On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.07, in addition to subheading 7616.99.5190, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties.

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 the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. For products covered by heading 9903.85.07, this additional duty applies to the non-aluminum content of the merchandise. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.20, in addition to subheadings 8708.99.8180 and 7616.99.5190, HTSUS, listed above.

In your submission you requested consideration of a secondary classification for the subject ramps 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. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally handicapped persons as including “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.”

In T.D. 92-77, dated August 3, 1992 (26 Cust. Bull. 35, dated August 26, 1992), Customs set forth its position regarding certain issues arising under the Nairobi Protocol. The first issue concerned the interpretation of the term specially designed or adapted. Customs pointed out that a primary factor to be considered in determining whether an article was specially designed and adapted was whether the article was easily distinguishable, by properties of the design and the corresponding use specific to this unique design, from articles useful to non-handicapped individuals. Therefore, if an article is solely dedicated for use by the handicapped it is Customs position that this would be conclusive evidence that the article is specially designed or adapted for the handicapped for purposes of the Nairobi Protocol.

In Headquarters Ruling Letter 556449 dated May 5, 1992, CBP set forth five factors it would consider in determining whether an article is specially designed or adapted for the use or benefit of handicapped persons. These factors include: (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 available information, the iRAMP Vehicle and iRAMP Portable ramps under consideration are specifically designed and manufactured for use by individuals with permanent or chronic physical disabilities. Specifically, the subject ramps facilitate the safe movement of wheelchairs in and out of vehicles or to and from elevated areas. As described, they are constructed and sized to specification for compatibility with wheelchairs. Moreover, both models are principally marketed to individuals with permanent or chronical physical disabilities for use with wheelchairs. Due to the design of the merchandise, use by the general public is improbable to the extent that it would be considered fugitive. As such, the ramps satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a) and none of the exclusions apply.

Therefore, we agree that a secondary classification under 9817.00.96, HTSUS, applies, and the subject items will be free of general duty, additional duties under 9903.02.20, 9903.85.07, and the Merchandise Processing Fee upon importation into the United States.

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 (C.F.R.), 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 C.F.R. 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 Taylor at [email protected].
Sincerely,

(for)
Denise Faingar
Acting Director
National Commodity Specialist Division