N347511

N347511 April 18, 2025 CLA-2-76:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 9903.85.07; 9903.01.24; 9903.01.33; 9903.88.03 Bryan Herrera Backyard Living Source Inc. 88 N. Touchmark Way, Suite 150 Meridian, ID 83642 RE: The tariff classification of a step ramp loading aid from China Dear Mr. Herrera: In your letter dated April 6, 2025, you requested a tariff classification ruling on a step ramp loading aid from China. Photographs, promotional material, and technical information was submitted with your request and in subsequent correspondence. The item under consideration is described as a step ramp loading aid designed to assist individuals in loading two-wheeled vehicles such as bicycles, e-bikes, and motorcycles into the cargo bed of a pickup truck at heights of 30 to 40 inches. In addition to pickup trucks, you state that the step ramp aid can be used in other, similar applications such as loading a two-wheeled vehicle onto a loading dock. Primarily composed of aluminum, the step ramp loading aid is available in two sizes: product number SR-B5 measures 72 inches in length and features five steps, and product number SR-B6 measures 84 inches in length and features six steps. In addition to the step frame, the product includes a ramp frame with 14 rungs spaced 4 inches apart. You state that the ramp frame supports the loading and unloading of two-wheeled vehicles weighing between 20 and 300 pounds into and out of the truck bed. The step frame and ramp frame are connected by hinges which enable the product to be folded in half for storage or transport. With regard to manufacturing, nine profiles of extruded aluminum alloy (6063-T6) comprise the step ramp loading aid. After extrusion, the aluminum profiles are cut, drilled, welded, and secured with fasteners prior to labeling and packaging operations. During use, the ramp is temporarily attached to a pickup truck tailgate in its down position. The top of the frame forms an “L-shape” surface with a silicone rubber grip pad which rests on the surface of the tailgate. Additionally, the bottom of the frame has grooved aluminum feet for stability. The middle of the ramp features an adjustable tie-down that attaches to the vehicle’s hitch safety chain. When positioned, the step ramp aid provides a user the ability to ascend and descend up the rungs of the step frame while manually walking a two-wheeled vehicle up or down the adjoined ramp frame. In your letter, you propose classification of the step ramp aid in subheading 7616.99.5190, Harmonized Tariff Schedule of the U.S. (HTSUS). We agree. The applicable subheading for the step ramp aid will be 7616.99.5190, HTSUS, which provides for Other articles of aluminum: Other: Other: Other: Other: Other. The general rate of duty will be 2.5 percent ad valorem. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 25 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject to a duty of 25 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.07, in addition to subheading 7616.99.5190, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 7616.99.5190, HTSUS, listed above. 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. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other 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. 9903.01.33, in addition to subheading 7616.99.5190, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.99.5190, HTSUS, unless specifically excluded, is subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7616.99.5190, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively. In addition, you requested a secondary classification for the step ramp loading aid 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.” The primary issue is whether the article is 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. Since it is difficult to establish a clear definition of what is specially designed or adapted, various factors must be utilized on a case-by-case basis to determine whether a given article is specially designed or adapted within the meaning of this statute. In Headquarters (HQ) ruling 556449, dated May 5, 1992, Customs set forth five factors it would consider in determining whether an article is specially designed or adapted for the use or benefit of handicapped persons. 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 ar

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 (C.F.R.), 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 C.F.R. 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 Paul Taylor at paul.m.taylor@cbp.dhs.gov. 
Sincerely,
 Steven A. Mack Director National Commodity Specialist Division