CLA-2-94:OT:RR:NC:N5:433
9903.02.60
Allen Mai
Optima Healthcare Inc. Taoyuan Dist.
11F., No. 859, Jingguo Rd.
Taoyuan City 330
Taiwan
RE: The tariff classification and eligibility under the Nairobi Protocol of wood furniture and furniture
components from Taiwan
Dear Mr. Mai:
In your letter dated September 1, 2025, you requested a tariff classification ruling on behalf of Optima
Healthcare Inc. In lieu of samples, illustrative literature, a description, and a manufacturing synopsis is
provided for review.
The “Overbed Table (OBT)” is a height adjustable table constructed of a steel base foundation on 1.5”
polypropylene swivel casters, a height adjustable steel post, a primary wooden tabletop surface, and a
secondary wooden tabletop surface that incorporates two cupholder inserts. The secondary tabletop surface
is mounted to the steel post with hinges and folds down when not in use. The primary tabletop surface is
19.29” in length and 31.96” in width. The secondary tabletop surface is 19.29” in length and 13.50” in
width. The height adjustable steel post is between 29” - 44.5” in height. In the condition at the time of U.S.
importation, the OBT will be imported as a complete unit as well as separate wood, plastic, and metal
components.
The binding ruling request seeks classification of the OBT in accordance with CBP ruling letter NY N348014
dated May 15, 2025. We disagree in part, the OBT is not identical to the article referenced in NY N348014.
The applicable subheading for the complete OBT will be 9403.60.8093, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture:
Other: Other: Other.” The general rate of duty will be free.
The applicable subheading for the OBT components of wood (primary tabletop, secondary tabletop) will be
9403.91.0080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Of Wood: Other.”
The general rate of duty will be free.
The applicable subheading for the OBT components of reinforced or laminated plastic (swivel casters) will
be 9403.99.3080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Of
rubber or plastics: Of reinforced or laminated plastics: Other.” The general rate of duty will be free.
The applicable subheading for the OBT components not of reinforced or laminated plastic (swivel casters)
will be 9403.99.4080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other:
Of rubber or plastics: Other: Other.” The general rate of duty will be free.
The applicable subheading for the OBT components of metal (base foundation, height adjustable steel post)
will be 9403.99.9045, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other:
Other: Other. Of metal: Other.” The general rate of duty will be free.
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 analyzing the 5 factors, this office finds the overbed table is not easily distinguishable by a specific design
or form when compared to similar overbed tables for use by non-handicapped persons or the general public.
The use of the overbed table by non-handicapped persons as well as the general public is not so improbable
that it would be fugitive. A search of marketing and advertising resources do not limit the sale of similar
overbed tables exclusively from specific manufacturers to distributors and retailers. Overbed tables are
available for purchase by the general public as well as specialty stores. The factors do not weigh in favor of a
determination that the overbed table is “specially designed” for the use or benefit of persons with chronic and
reduced mobility to an extent greater than for the general public and do not satisfy the 5 factors set out by
CBP. As a result, it is the opinion of this office that a secondary classification will not apply in subheading
9817.00.96, HTSUS.
Trade Remedy:
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.91, in addition to subheading 9403.99.9045, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, 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 Taiwan will be
subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.60, in addition to subheadings
9403.60.8093, 9403.91.0080, 9403.99.3080, 9403.99.4080 and 9403.99.9045, HTSUS, listed above.
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 Dharmendra Lilia at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division