N350157

N350157 July 11, 2025 CLA-2-73:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 9403.99.9045; 7324.90.0000; 9903.81.90; 9903.01.25 Laura Oliver A N Deringer 173 West Service Road Champlain, NY 12919 RE: The tariff classification of steel safety rails from Taiwan Dear Ms. Oliver: In your letter dated June 12, 2025, you requested a tariff classification ruling on behalf of HealthCraft Products, Inc. The first article under consideration is described as the Assista-Rail AST-S (DC111-RevE). It is a bed rail designed to facilitate the entry and exit from a bed. The bed rail is adjustable by 4” to accommodate taller mattress heights, supports up to 300 lbs., has a padded rail for comfort and versatile gripping of the surface, and does not incorporate floor supports. The tubular metal is made of alloy steel, and the finish is a powder coat (white). The bed rail diameter is 1.0”, the bed rail length is 19.75”, and the height range is 18-22”. Product literature conveys the bed rail is effective for people looking for mild to moderate support for changing positions or moving around in a bed. The applicable subheading for the Assista-Rail AST-S (DC111-RevE) will be 9403.99.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Parts: Other: Other: Other: Other: Of metal: Other. The rate of duty will be free. The second article under consideration is described as a Tub-Rail, part number TBR-S (DC106-RevA). It is a safety bar that is intended for moderate vertical load bearing to provide support in both getting in and out of the bathtub for people with reduced mobility. It is constructed of a U-shaped steel support rail that is 1-inch in diameter and 5.5 inches wide. The rail mounts to the side of a bathtub and features a stainless-steel screw that adjusts the Tub-Rail to fit a bathtub wall from 3 to 7 inches wide. It is designed to support individuals up to 300 pounds. You state this support rail “can be easily removed and reinstalled to any bathtub to ensure safe entrance and exit from any tub in your home” and that it is marketed and sold to medical equipment stores. HealthCraft Products Inc. manufactures items designed to focus on fall prevention and to promote safety for disabled persons. In your letter, you propose classification of the tub rail in subheading 7326.90.8688, HTSUS, which provides for Other articles of iron or steel: Other: Other: Other: Other: Other. Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the tariff. We disagree. The Explanatory Notes (ENs) to heading 7326 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel could be classified in heading 7326 if it was determined that the item is not more specifically provided for in any other heading of the tariff. Since the tub rail is provided for elsewhere, it is therefore precluded from classification in heading 7326. The applicable subheading for the Tub Rail, part number TBR-S (DC106-RevA) will be 7324.90.0000, HTSUS, which provides for Sanitary ware and parts thereof, of iron or steel: Other, including parts. The rate of duty will be free. On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter 99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7324.90.0000, HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties. Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to additional duties under heading 9903.81.93, 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, including Taiwan, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings 9403.99.9045 and 7324.90.0000, 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 for the Assista-Rail and the Tub Rail 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. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally handicapped persons as including “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(b), subchapter XVII, Chapter 98, HTSUS, which establishes limits on classification of products in these subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover – (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. The primary issue is whether the Assista-Rail and the Tub Rail are specially designed or adapted for the use or benefit of the handicapped within the meaning of the Nairobi Protocol. Although the legislative history of the Nairobi Protocol discusses the concerns of Congress that the design, modification, or adaptation of an article must be significant so as to clearly render the article for use by handicapped individuals, no specific definition of these terms was established by Congress. The meaning of the phrase "specially designed or adapted" has been decided on a case-by-case basis. In Headquarters Ruling Letter ("HQ") 556449, dated May 5, 1992, CBP set forth factors it would consider in making this case-by-case determination. These factors include: (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 b

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) James Forkan Acting Director National Commodity Specialist Division