N349973

N349973 June 10, 2025 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 9903.01.14; 9903.01.26; 9817.00.96 Laura Oliver A.N Deringer 173 West Service Road Champlain, NY 12919 RE: The tariff classification of three steel support rail items from Canada. Correction to ruling number N346745 Dear Ms. Oliver: This replaces Ruling Number N346745, dated April 15, 2025, which contained a clerical error. The International Emergency Economic Powers Act (IEEPA) Duties were erroneously omitted from the ruling decision. Additionally, we have updated the Reciprocal Duties information so that they are current as of this ruling’s issuance. A complete corrected ruling follows. In your letter dated March 13, 2025, you requested a tariff classification ruling on behalf of HealthCraft Products. The products are support rail items that are sold to medical equipment stores and mobility specialty stores. You state that HealthCraft Products Inc. manufactures items designed to focus on fall prevention and to promote safety for disabled persons. The first item under consideration is described as the Advantage Rail. It is a steel floor mounted support rail that can pivot and lock in eight positions. It consists of a vertical pole that is bolted onto the floor and a height adjustable horizontal rail. It functions to provide sitting and standing support for people with reduced mobility. Your website shows pictures of people using the Advantage Rail to help get in and out of a bed and a couch/chair. You state the Advantage Rail complies with the American Disabilities Act (ADA) requirements for rail diameter and structural strength. The horizontal rail measures 1.25 inches in diameter. The Advantage Rail has a weight capacity of 300 pounds. The second item under consideration is described as the P.T. Rail Floor Mast. It is a rectangular column that is made of either steel or stainless steel. It measures 38.5 inches tall, 4 inches deep by 6 inches wide, and includes a steel base plate that is .25 inches thick. It is bolted to a structural floor and functions to provide a mounting surface for items such as the P.T. Rail in cases where wall mounting is not an option. It is compatible with either a fixed or folding grab rail (not included) and allows for a flexible mounting height to provide sitting and standing support for people with reduced mobility. You state the P.T. Rail Floor Mast complies with the ADA requirements for Structural Strength. It has a weight capacity of 400 pounds. The third item under consideration is described as the P.T. Rail Hinged. It is a toilet support grab rail that can fold down when needed for support and fold up when not in use. It is permanently installed on the wall behind the toilet or on the P.T. Rail Floor Mast next to the toilet so that the rail can extend lengthwise to the left and/or right side(s) of the toilet. The P.T. Rail is made of either steel or stainless steel. You state the P.T. Rail Hinged is ADA compliant for structural strength and rail diameter. It is 1.5 inches in diameter and has a maximum weight capacity of 400 pounds. The P.T. Rails are available in three different lengths: 2 inches, 32 inches, or 36 inches. The applicable subheading for the Advantage Rail, P.T. Rail Floor Mast, and P.T. Rail Hinged will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other.” The rate of duty will be 3.9 percent ad valorem. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to subheading 8302.41.6080, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 8302.41.6080, HTSUS. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.26 or exclusion subheading, in addition to subheading 8302.41.6080, HTSUS, listed above. 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/. 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), which are: (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 spec

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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. 
Sincerely,
 (for) Steven A. Mack Director National Commodity Specialist Division