CLA-2-95:OT:RR:NC:N3:356
John Burhans
TradeHaus Consulting
14 Laurel Rd
South Salem, NY 10590
RE: The tariff classification of a leg, foot, and knee stretching device from China
Dear Mr. Burhans:
In your letter dated November 26, 2025, you requested a tariff classification ruling on behalf of your client,
TS Ideal Products LLC.
Photographs and a description of the “IdealKnee” were submitted with your request.
The IdealKnee is described as an adjustable leg, foot and knee stretching device made of tubular steel. The
item is rectangular shaped with each end bent at an angle to form a foot rest and handlebar. Three straps
keep the leg in place: one over the thigh, knee or shin; one under the ankle; and one at the bottom of the foot
near the heel. The IdealKnee has five adjustable-length settings with telescoping, spring-loaded snaps
located below the thigh strap. The portable item is marketed as an effective pain-relieving tool and stretching
device for improving knee extension and range of motion.
You describe the IdealKnee as a mechano-therapy device and state your belief that it is classifiable under
subheading 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
other massage apparatus. We disagree. The IdealKnee is not considered a mechano-therapy appliance.
Harmonized System Explanatory Note (EN) I to heading 9019 clarifies that devices classified here are
primarily used to treat joint or muscle diseases through the mechanical reproduction of various movements,
typically under medical supervision. This EN also distinguishes mechano-therapy apparatus from medical
exercising equipment designed for home or specialized premises. Furthermore, this device does not
incorporate any type of mechanical device. In addition, the IdealKnee is not a massage apparatus. As such,
heading 9019 does not apply to the subject good.
The applicable subheading for the IdealKnee will be 9506.91.0030, HTSUS, which provides for "Articles and
equipment for general physical exercise, gymnastics, athletics, other sports… or outdoor games…; parts and
accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics;
parts and accessories thereof... Other.” The rate of duty will be 4.6% ad valorem.
In your submission, you requested consideration of a secondary classification under subheading 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.”
The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials
Act of 1982 established the duty-free treatment of certain articles for the handicapped. Presidential
Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988 provided for
the implementation of the Nairobi Protocol in subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS.
These tariff provisions specifically state that "[a]rticles specially designed or adapted for the use or benefit of
the blind or other physically or mentally handicapped persons" are eligible for duty-free treatment. U.S. Note
4(a), Subchapter XVII, Chapter 98, HTSUS, states that "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.”
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) “Sigvaris”), 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.
You state that the IdealKnee is specially designed for individuals suffering from osteoarthritis, which may be
regarded as a handicap. However, the item also has value for persons suffering from transient disabilities,
such as those related to injuries or surgeries. Research in this office has revealed that the IdealKnee is clearly
marketed to those undergoing physical therapy/rehabilitation for injury and post-surgery recovery. Further,
the item is marketed to other non-handicapped individuals, including athletes, fitness professionals, yoga
enthusiasts, dancers, and seniors.
As noted above, articles for acute or transient disability are precluded from classification under subheading
9817.00.96, HTSUS, pursuant to U.S. Note 4(b)(i) to Subchapter XVII, Chapter 98, HTSUS. Moreover,
specifically with respect to the second factor cited in Sigvaris, we find that the item is not distinguishable
from articles useful to the general public. For these reasons, the IdealKnee is ineligible for a secondary
classification under subheading 9817.00.96, HTSUS.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division