CLA-2-87-OT:RR:NC:N2:201

Mike Ferris
Strader Ferris International
808 Commerce Park Dr.
Ogdensburg, NY 13669

RE: The tariff classification of a motorized wheelchair from China

Dear Mr. Ferris:

In your letter dated December 23, 2025, you requested a tariff classification ruling on behalf of your client, Travel Buggy Inc., located in Edmonton, Canada.

The item under consideration, the Travel Buggy, Model “DASH” (HP206), is a motorized wheelchair. You provided a brochure that states that the Travel Buggy Model BC-EC8003 has the following features:

The armrests have been hinged to accommodate clear-span side transfer to / from the seat. Identified by occupational therapists as a key need for fully disabled users. The footrest has been adapted and designed to fold and tuck-in flush under the front seat structure in order to eliminate user front access barrier, and accommodate flush abutment with a bed, transfer device, seat or other user devices. The wheelchair frame design has been formed to accommodate full extension leg rests, which enable handicapped users to elevate one or both legs. CPU Electronics have been adapted to add caregiver control. The wheelchair backrest has been designed with extended length at 21” for full back support, this is 3” inches higher than traditional foldable power wheelchairs. Thicker headrest pad has been inserted at the top of the backrest area to add head support and comfort in upright seating position. In addition, a 6-way tilting headrest has been added to the model for Occupational Therapists to customize support to their clients’ needs. The BC-EC8003 model is designed to fold in a cross-folding configuration, like a traditional non-motorized wheelchair. This feature is unique and important in that it provides chronically disabled users with added safety, and a more secure seating structure. The joystick is programmable for sensitivity to accommodate users with tremors. Slower acceleration is an adjustment that can reduce anxiety and allow for more cognitive processing time. The wheelchair is designed to have minimized turning radius, suitable for chronically handicapped users with limited indoor space.

The applicable subheading for the Travel Buggy, Model DASH (HP206), will be 8713.90.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled: Other: Other.” The general rate of duty will be 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 oneself, 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 Travel Buggy DASH (HP206) does satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification will apply in 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 Matthew Sullivan at [email protected].
Sincerely,

(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division