H346944

HQ H346944 October 15, 2026 OT:RR:CTF:VSP JH CATEGORY: Classification TARIFF NO.: 9817.00.96 Patrick Togni 1700 Pennsylvania Ave NW, Suite 900, Washington, DC 20008 RE: Articles for the handicapped; Subheading 9817.00.96; Fuel Tank Assembly Dear Mr. Togni, This is in response to your letter dated March 6, 2025, requesting a ruling on behalf of Braun Corporation (“BraunAbility” or “the Company”) pertaining to the applicability of their automotive fuel tank assembly (Part Number 515147) (“fuel tank assembly”) for subheading 9817.00.96, Harmonized Tariff Schedule of the United States (“HTSUS”), treatment, used to modify the BraunAbility Wheelchair Accessible Vehicle (“BraunAbility WAV”). The fuel tank assembly’s tariff classification was previously considered in New York Ruling Letter (“NY”) N350749, dated April 1, 2025, and in that ruling the National Commodity Specialist Division (“NCSD”) classified the fuel tank assembly under subheading 8708.99.81, HTSUS, which provides for “Parts and accessories of the motor vehicle of heading 8701 to 8705: Other: Other”. Also in that ruling, you were informed that CBP Headquarters (“HQ”) office will provide a ruling pertaining to subheading 9817.00.96, HTSUS. FACTS: The product at issue is described as a stainless-steel fuel tank assembly with measurements of 39.7 inches in width, 22.5 in length, and 8 inches in height that is custom designed for use with the BraunAbility WAV, a modified Toyota Sienna. It is stated that the fuel tank assembly modifies the vehicle for use with wheelchair-bound people by allowing it to have a lower floor to accommodate a wheelchair lift, flexible seating for wheelchair use, and a wheelchair securement system to ensure that a wheelchair is safely secured while the vehicle is in motion. To incorporate the fuel tank assembly, the original equipment manufacturer (“OEM”) fuel tank is removed, and BraunAbility’s fuel tank assembly is installed in the rear of the vehicle’s chassis. The installation process takes approximately 5-7 minutes per unit. ISSUE: Whether the fuel tank assembly is eligible for duty-free treatment under subheading 9817.00.96, HTSUS, as “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.” LAW AND ANAYLSIS: The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 1982, Pub. L. No. 97-446, 96 Stat. 2329, 2346 (1983) established duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. Subheading 9817.00.96, HTSUS, covers: “[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, 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. Sigvaris, supra. The first two factors to consider in determining whether an article is “specially designed” are the physical properties of the article and any characteristics of the article that easily distinguish it from articles useful to the general public. In this case, the fuel tank assembly distinguishes itself by being custom designed to be installed in the rear of the van’s chassis to allow for a wheelchair lift, flexible seating for wheelchairs, and a wheelchair securement system to be equipped. Additionally, in comparison to a conventional Toyota Sienna with a vehicle manufacturer suggest retail price (“MSRP”) of $50,215, the BraunAbility WAV has a starting MSRP of $98,215. The cost to convert the Sienna into a WAV is $48,100. Therefore, we believe that the fuel tank assembly is specifically designed for handicap use, and we believe that it is highly unlikely that it would be obtained for conventional use. The third and fourth factors to consider in determining whether an article is “specially designed” are whether it is imported by manufacturers or distributors recognized to be involved in this class or kind of articles for the handicapped and whether it is sold in specialty stores that serve handicapped individuals. Regarding the manufacturer of the fuel tank assembly, they are a Canadian-based company that makes fuel tanks for various purposes, including non-handicapped purposes. However, the manufacturer exclusively sells the fuel tank assembly to BraunAbility. Further, pertaining to the BraunAbility WAV, BraunAbility sells their WAV through a mobility dealership network that is comprised of dealers that are specialized in WAV/mobility solutions with consultants that are trained in mobility consultations to assess a person’s needs and find them the best accessible vehicle option. Also, these dealerships are staffed with certified technicians skilled at servicing WAVs. Based on that, we believe that distribution and sales are mainly, if not entirely, to the handicap community. The fifth and final factor to consider is whether there was an indication at the time of importation that the article is for the handicapped. The custom designed fuel tank assembly is only for use in the BraunAbility WAV. Thus, we find that the fuel tank assembly is for use by the handicapped. Accordingly, CBP finds that the fuel tank assembly is eligible for subheading 9817.00.96, HTSUS, treatment. HOLDING: T

The fuel tank assembly used to modify the BraunAbility Wheel Chair Accessible Van is eligible for duty-free treatment under subheading 9817.00.96, HTSUS. Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by a Customs Service field office to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.” A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction. Sincerely, Monika R. Brenner, Chief Valuation & Special Programs Branch