CLA-2-87:OT:RR:NC:N2:201
Matthew Williamson
Universal Logistics USA
2205 Kenmore Ave, STE 106
Kenmore, NY 14207
RE: The tariff classification of Rehab Strollers
Dear Mr. Williamson:
In your letter dated August 27, 2025, you requested a tariff classifcation of Rehab Strollers on behalf of your
client, Exomotion LLC dba Thomashilfen North America. You also inquired regarding eligibility under the
Nairobi Protocol.
The first item under consideration has been identified as the “Swifty”, a rehab stroller intended for use by
people who have been diagnosed with permanent handicaps such as cerebral palsy, autism, muscular
dystrophy, hypotony syndrome of unspecific genesis, and all kinds of spinal muscular atrophy.
In your request you state that the Swifty has the following standard features:
Foldable chassis with integrated seat unit
Seat and back pads
Seat side guide pads
5-point pelvic harness
Hip-angle adjustable backrest
Continuously adjustable seat depth
Swivel front wheels with wheel lock
Height adjustable push bar
The second item under consideration has been identified as “Swifty 2”, a rehab stroller intended for use by
people who have been diagnosed with permanent handicaps such as cerebral palsy, autism, muscular
dystrophy and hypotony syndrome of unspecific genesis, different syndrome diseases, all kinds of spinal
muscular atrophy. The Swifty 2 is designed for children with structural and/or functional limitations
affecting the head and torso. The Swifty 2 is for children with GMFCS Levels III through V.
You state that the Swifty 2 is equipped with the following standard features:
Foldable chassis with integrated seat unit
Seat and back pads
Seat side guide pads
5-point pelvic harness
Hip-angle adjustable backrest
Continuously adjustable seat depth
Swivel front wheels with wheel lock
Height adjustable push bar
Height adjustable and tiltable footrest
The third item under consideration has been identified as the “EASyS Advantage S,” a rehab stroller intended
for use by people who have been diagnosed with permanent handicaps such as cerebral palsy, autism,
muscular dystrophy and hypotony syndrome of unspecific genesis, different syndrome diseases, all kinds of
spinal muscular atrophy.
The EASyS Advantage S is designed for children with structural and/or functional limitations affecting the
head and torso, with GMFCS Levels III through V.
You state that the EASyS Advantage is equipped with the following standard features:
Balance Safety System (BSS)
Safety seat which physiological pivots for the hip and knee joint
Breathable seat and back upholstery as well as side padding with reflective safety-seams
Lateral body guides
Tiltable footrest, height and angle adjustable
Continuously adjustable back height, hip angle, seat depth and seat width
The fourth item under consideration has been identified as the “EASyS Modular S,” a rehab stroller intended
for use by people who have been diagnosed with permanent handicaps such as cerebral palsy, autism,
muscular dystrophy and hypotony syndrome of unspecific genesis, different syndrome diseases, all kinds of
spinal muscular atrophy.
You state that, when used in conjunction with the numerous accessories that your client provides, it allows
for more customizability to meet the specific needs of the user. The EASyS Modular S is designed for
children with structural and/or functional limitations affecting the head and torso. It is meant for children
with GMFCS Levels III through V.
You state that, not including the accessories which are designed to customize the rehab stroller, the EASyS
Modular S is equipped with the following standard features:
Physiological pivots for the hip and knee joints
Headrest options (selectable)
Breathable
seat and back upholstery as well as side padding (selectable)
Additional foam pads for more sitting comfort
Easily accessible adjustments without tools
Lateral body guides
Tiltable footrest, height and angle adjustable
Continuously adjustable back height, hip angle, seat depth and seat width
The applicable subheading for the Rehab Strollers will be 8713.10.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Invalid carriages whether or not motorized or otherwise
mechanically propelled: Not mechanically propelled.” The rate of duty will be duty 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 Swifty, Swifty 2, EASyS Advantage S, and EASyS Modular S do
satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification
in subheading 9817.00.96, HTSUS will apply.
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 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)
Denise Faingar
Acting Director
National Commodity Specialist Division