CLA-2-87:OT:RR:NC:N2:201
Christine Lam
Mateside Global US Inc.
231 S Pleasant Ave
Ontario, CA 91761
RE: The tariff classification of a manual wheelchair from China
Dear Ms. Lam:
In your letter dated March 13, 2026, you requested a tariff classification ruling.
The item under consideration has been identified as the VOCIC model “U32” manual wheelchair. You
provided a brochure that states that the U32 has the following features:
Weighs 31.9 lbs
Aluminum alloy frame construction
Support up to 300 lbs.
Left and right folding design - foldable backrest -adjustable push handle height
Backrest storage pouch
Safety belt
Features height-adjustable armrests that can be moved vertically and secured with a locking knob.
Rear wheels equipped with quick release button on the axle.
Reflectors
High-Performance 23.6-inch large, wear-resistant, and puncture-proof rear wheels suitable for various
terrains
360-degree swivel front wheels for smooth turning and maneuverability
Footrest/leg support assembly is detachable
Equipped with specialized "leggings" or calf supports designed to provide posterior support to the calf,
preventing the user's feet from sliding backward off the footrests during transport
Foldable footrests that can be flipped up, which facilitates easier entry and exit from the chair and
allows for more compact storage
Tipping aid
The applicable subheading for the VOCIC U32 Manual Wheelchair will be 8713.10.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Carriages for disabled persons, whether or not
motorized or otherwise mechanically propelled: Not mechanically propelled.” 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 , 227 F. Supp
3d 1327, 1336 (Ct. Int’l Trade 2017), , 899 F.3d at 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 , 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, whether the
condition of the articles at the time of importation indicates that these articles are for the handicapped
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 VOCIC U32 Manual Wheelchair satisfies the 5 factors. As a result, it
is the opinion of this office that a secondary classification in subheading 9817.00.96, HTSUS will apply.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division