N356413

N356413 December 8, 2025 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.20.0035; 9903.01.24; 9903.81.91; 9903.01.25; 9903.88.03 Jimmy Ting Great World Customs Service 518 Eccles Ave. South San Francisco, CA 94080 RE: The tariff classification and applicability of the Nairobi Protocol of metal furniture from China. Dear Mr. Ting: In your letter dated November 24, 2025, you requested a tariff classification ruling on behalf of Compass Health Brands. ln lieu of samples, illustrative literature, a description, and a manufacturing synopsis are provided for review. Item PBSMB, the “ProBasics Single Motor Semi-Electric Lightweight Bed,” is a powder coated steel metal frame mechanically adjustable mattress base (foundation) with legs. The headboard slat and the footboard slat is constructed of wood. The mattress base does not fold, is not upholstered, and does not have plastic or metal bedrails. The mattress base dimensions are 87.9” in length, 36.2” in width, and has a weight capacity of 450lbs. A manual hand crank is located at the foot segment of the metal frame and will allow the metal wire spring and mesh deck to be adjusted 15” to 24” in height. Further, a motor box with electronics and a remote control will allow a person’s upper torso, hips, thighs, and calves/feet to articulate according to end user preference. The bed frame legs will have two locking and two non-locking casters. In the condition at the time of U.S. importation, the mattress base will be unassembled. The applicable subheading for the subject merchandise will be 9403.20.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Mechanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15cm, and of a depth exceeding 8.89cm.” The general rate of duty will be free. Nairobi Protocol: In your submission you also 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 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. In analyzing the 5 factors, this office finds the mattress base is not easily distinguishable by a specific design or form when compared to similar mattress bases for use by non-handicapped persons or the general public. The use of the mattress base by non-handicapped persons as well as the general public is not so improbable that it would be fugitive. A search of marketing and advertising resources do not limit the sale of mattress bases exclusively from specific manufacturers to distributors and retailers. The mattress bases are available for purchase by the general public as well as specialty stores. At the time of importation, the mattress base does not appear to be for the exclusive use of the chronically handicapped. The 5 factors do not weigh in favor of a determination that the metal bed frame is “specially designed” for the use or benefit of persons with chronic and reduced mobility to an extent greater than for the general public and do not satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification will not apply in subheading 9817.00.96, HTSUS. Trade Remedy: 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 10 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 9403.20.0035, HTSUS, listed above. 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, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as products of Chapter 73 provided by 9903.81.89 and 9903.81.90, 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. 9903.81.91, in addition to subheading 9403.20.0035, 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. 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 o

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 Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. 
Sincerely,
 (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division