CLA-2-62:OT:RR:NC:N3:356
Lesa King
JCPenney
6501 Legacy Drive, B-100
Plano, TX 75024
RE: The tariff classification of a men’s shirt from Nicaragua
Dear Ms. King:
In your letter dated November 7, 2025, you requested a tariff classification ruling. Your submitted sample
will be retained in our office for training purposes.
Style 334171 is a men’s shirt constructed from 100% cotton, yarn dyed, woven flannel fabric. The garment
features a button-down collar; a partial front opening with two functional button closures (one on the collar
and the other on the upper placket); five non-functional buttons extending down the front placket; long,
vented sleeves with a hook and loop closure on each cuff and a non-functional button on each cuff and each
vent; a patch pocket on the left chest; a full opening at the center back secured by six hook and loop closures;
and a curved, hemmed bottom.
The applicable subheading for Style 334171 will be 6205.20.2047, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for: Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or
more colors in the warp and/or the filling: Napped. The general rate of duty will be 19.7 percent ad valorem.
You also suggest that Style 334171 is eligible for duty-free treatment under the secondary classification of
9817.00.96, HTSUS, which provides, in relevant part, for “articles specially designed or adapted for the use
or benefit of the blind or other physically or mentally handicapped persons.” Note 4(a) to Chapter 98,
HTSUS, states:
For purposes of subheadings 9817.00.92, 9817.00.94, and 9817.00.96, the term “blind or other
physically or mentally handicapped persons” includes any person suffering form a permanent or
chronic physical or metal impairment which substantially limits one or more major life activities.
You state that Style 334171 is “especially made for men who are confined to a wheelchair on a permanent
basis.” The apparent life activity for which the subject garment is “specially designed” is dressing oneself.
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.” The Court adopted the following five factors,
which U.S. Customs and Border Protection (CBP) uses and weighs against each other on a case-by-case
basis: (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.
With regard to the first and fifth factors listed above, Style 334171 is a flannel shirt. Such garments do not
normally have a full center back opening. The presence of such an opening in the subject garment allows a
caregiver to open the garment, assist an individual with placing his arms through the sleeves, and secure the
opening with the hook and loop closures. Garments with full center back openings secured by hook and loop
closures are not typically marketed to or used by the general public. A full center back opening with hook
and loop closures would be difficult for the wearer to secure; rather, it would require the assistance of another
individual, such as a caregiver, to close the back of the garment for the wearer. Therefore, we find that this
design feature is significant, and that the condition of the garment at time of importation indicates that it is
for use by the handicapped.
With regard to the second factor, you state that Style 334171 will be offered for sale through JCPenney’s
website, on which adaptive garments can be located by entering the word “adaptive” in the “search” field. By
hovering over a garment identified as “adaptive,” the following pop-up appears: “ADAPTIVE Designed with
and for People with Disabilities.” We also note that “adaptive” is listed as a category under the “men’s” tab
on the website’s home page. In our opinion, it would be unlikely for a member of the general public, with no
need for assistance in dressing himself, to search for, locate, and choose to purchase the subject shirt, rather
than a similar garment to which adaptive modifications have not been made.
With regard to the third and fourth factors, Style 334171 will be imported and sold by JCPenney, which is not
generally recognized as a distributor of apparel for the chronically disabled. However, this is but one factor
to consider. Moreover, while you have not claimed that the subject garment will be sold in specialty stores
that serve handicapped individuals, our research has revealed that similar garments with full back openings
secured by hook and loop closures are available for sale at such stores.
Finally, per U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS, subheading 9817.00.96 does not cover
articles for acute or transient disability. Based on the nature of the subject garment and the expense of
purchasing it, we believe it is unlikely that an individual would invest in it for an acute or transient disability.
For these reasons, and in accordance with Headquarters Ruling Letter H304002, dated June 25, 2019, we find
that Style 334171 is eligible for duty-free treatment under 9817.00.96, HTSUS.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division