CLA-2-98:OT:RR:NC:N4:410

Deborah Stern
Sandler, Travis & Rosenberg, P.A.
5835 Waterford District Drive, Suite 200
Miami, FL 33126

RE: The eligibility under the Nairobi Protocol of electric space heaters from Vietnam

Dear Ms. Stern:

In your letter dated February 6, 2026, made on behalf of Albatross Industry, Inc. (hereinafter, “Albatross” or “Company”), you requested a ruling to determine the eligibility of two models of electric forced air space heaters under the Nairobi Protocol.

The subject space heaters will be offered in two different styles identified as the Ceramic Tower Heater for People with Disabilities and the Ceramic Heater for People with Disabilities. These electric heaters have identical features that support use specifically for the blind, as well as other chronically handicapped individuals.

Each heater includes features intended for visually impaired individuals, as follows: a built-in voice control, a tip-over alarm, a braille control panel, flat operational buttons rather than manual controls, and a safety grille.

The built-in voice control allows the heat to be controlled by voice command. Further, the heater will repeat and confirm the settings. This feature is built into the device, without a need for internet connection or Wi-Fi. The heater also includes a tip-over cut off switch and an alarm, which together have the function of disabling the heater in case it tips over, as well as audibly signaling that the heater has been tipped over. While a cut-off switch is a common safety feature of modern heaters, the audible tip over alarm is a unique, patent pending feature designed to alert the visually impaired user that the heater has tipped over and shut off. In addition, the heater features integrated braille, so visually impaired users can easily identify and use the controls. It is also made with a recessed safety grille to avoid accidental user contact and is covered with special flocking to remain cool if accidentally touched.

The retail box in which the heaters will be imported includes multiple indications that the product has been designed for people with disabilities. There is a callout on the packaging which indicates that the heater is specially designed for use by individuals with disabilities. In addition, right beneath the title is an additional callout that the heater is, “Designed with braille and other special features for people with disabilities.” You explain that the device is not ADA complaint simply because there is no ADA standard to meet for such articles. Albatross is negotiating contracts for distribution through specialty medical stores and for individuals with low vision, and will also sell through e-commerce and appliance retailers. Due to the specific features that direct the heaters for use by the blind and other handicapped individuals, the cost is 20-25% higher than other similar-quality space heaters that do not have these features.

In your submission you concluded that the heaters at issue substantially meet each of the five factors U.S. Customs and Border Protection (CBP) applies to meet the terms of this provision, i.e., physical properties include a braille control panel, voice control, audible notifications including tip-over alarm, and safety grille, distinguishing them from general use space heaters; cost 20-25% more than standard heaters due to the disability friendly features that make it substantially likely that the chronically handicapped will benefit from these articles; the articles will be sold at specialty stores for products for the handicapped; and will be packaged and marketed for use by the handicapped, therefore, you request consideration of a classification under subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “[a]rticles 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: [o]ther.”

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 9817.00.60, 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 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, it is the opinion of this office that a secondary classification will apply for the subject Ceramic Tower Heater for People with Disabilities and the Ceramic Heater for People with Disabilities in subheading 9817.00.96, HTSUS, as “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 article: Other”, free of duty and the Merchandise Processing Fee (MPF).

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 Michael Chen at [email protected].
Sincerely,

(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division