CLA-2-84:OT:RR:NC:N1:103
Patrick Togni
King & Spalding LLP
1700 Pennsylvania Ave. NW, Suite 900
Washington, DC 20006
RE: The tariff classification of the Turny EVO Seat Base from Sweden
Dear Mr. Togni:
In your letter dated September 11, 2025, you requested a tariff classification ruling on behalf of your client,
Braun Corporation.
The merchandise under consideration is identified as the Turny EVO Seat Base and is described as a
subassembly for the Turny EVO Chair, a swivel transfer seat lift for wheelchair accessible vehicles. The seat
base will be imported under either part number 402570 or 402571. Part number 402570 is designed to be
installed onto the passenger side of a wheelchair accessible vehicle while part number 402571 is designed to
be installed onto the driver side. The seat base has a steel and acrylonitrile butadiene styrene plastic
construction and incorporates a lifting motor, a rotation motor, a lifting mechanism, rubber tracking (to
extend and retract the seat base), a programmable circuit board, and an onboard switch.
In the United States, the seat base is combined with a seat, brackets, electric harnesses, a footrest, and other
components. The finished Turny EVO chair is designed for the permanently disabled, capable of moving
completely out of a vehicle, lifting an individual, and bringing them into the vehicle.
The applicable subheading for the Turny EVO Seat Base will be 8431.39.0080, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the
machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Other: Other.” The general rate
of duty will be free.
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 8431.39.0080, 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 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 9903.81.91 this additional duty applies to the non-steel 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 subheading 8431.39.0080, HTSUS, listed above.
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 following 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 Turny EVO Seat Base satisfies the five factors set out by CBP. The
seat base is a component of the Turny Evo Chair, a modified automobile seat lift specially designed for
handicapped individuals. In its condition as imported, the seat base is specially designed and adapted so that
it can only be used with the Turny Evo Chair. 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 9903.81.91 and 9903.02.20 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
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 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 Paul Huang at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division