N351288

N351288 August 4, 2025 CLA-2-84:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8428.90.0390; 9903.01.25; 9817.00.96 Claire Housley Autochair Ltd. Mobility In Motion Hq., Unit 13, Salcombe Road Alfreton, Derbyshire, DE55 7RG United Kingdom RE: The tariff classification of a wheelchair lift and a transfer lift from the United Kingdom Dear Mrs. Housley: In your letter dated July 14, 2025, you requested a tariff classification ruling. The first item under consideration is referred to as the Autochair Smart Lifter and is described as an electrically powered stowage device for scooters, wheelchairs, and powerchairs. It is installed in the cargo area of a motor vehicle, such as a hatchback or sport utility vehicle. The main components include a spreader bar attached to a boom assembly equipped with an actuator assembly. The components are imported with a vehicle specific installation kit that includes a pivoting base, a mounting post with an arm and actuator assembly, and a control box with a wired control pendant. The spreader bar uses a hook system that attaches to a lifting bracket installed on a wheelchair. The boom lifts the wheelchair vertically while the actuator on the post moves the wheelchair horizontally in and out of the vehicle. The Autochair Smart Lifter is available in multiple versions, including the LC, LM, and LP models. They are functionally the same but differ in reach and lifting capacity, which ranges from 40 kilograms to 200 kilograms. The second item under consideration is referred to as the Autochair Smart Transfer and is used to lift wheelchair users in and out of a motor vehicle seat. The Autochair Smart Transfer system is electrically powered and consists of a lifting arm assembly equipped with an actuator assembly and control pendant. An extension arm (with a spreader bar) is attached to the lifting arm assembly, which is mounted on a vehicle specific mounting post. The spreader bar functions as a lifting point for a sling that supports the weight of the wheelchair user. The Autochair Smart Transfer has a maximum lifting capacity of 150 kilograms and is stored disassembled when not in use. The applicable subheading for the Autochair Smart Lifter and Autochair Smart Transfer will be 8428.90.0390, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” The general rate of duty will be free. 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. 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 subheading 8428.90.0390, HTSUS, listed above. 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 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 9817.00.96, 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 following 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, (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 Autochair Smart Lifter and Autochair Smart Transfer meet the five factors set out by CBP. The physical features of both units indicate that they are designed for a certain class of individuals. Furthermore, both units will be imported by distributors that cater to the automotive mobility industry and will only be sold through certified mobility product dealers. As a result, it is the opinion of this office that a secondary classification will apply in subheading 9817.00.96, HTSUS. The additional duties imposed by 9903.01.25 shall not apply to goods for which entry is properly claimed under subheading 9817.00.96 of the tariff schedule pursuant to applicable regulations of CBP, and whenever CBP agrees that entry under such a provision is appropriate. 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/. 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 shoul

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 Paul Huang at paul.huang@cbp.dhs.gov. 
Sincerely,
 (for) James Forkan Acting Director National Commodity Specialist Division