CLA-2-73:OT:RR:NC:N1:113
Ms. Lisa Pietz
Page & Jones, Inc.
2850 Wall Triana Highway, Suite 205
Huntsville, Alabama 35824
RE: The tariff classification of a foot stool with a handle from China
Dear Ms. Pietz:
In your letter dated January 12, 2021, on behalf of your client Vive Health, LLC, you requested a tariff classification ruling on a foot stool with a handle. A description and Owner’s Manual for the subject foot stool were submitted for our review.
The article under consideration is identified as a foot stool that is constructed of a durable steel frame and handle/handrail with a nonslip, textured pad on the platform. The legs are assembled with a cross pattern to provide additional stability. You stated in your letter that “The foot stool is capable of holding persons up to 300 pounds. The handrail is provided to help the elderly and disabled steady themselves when using the foot stool in applications such as the kitchen, laundry or a closet to reach items. The handrail would not normally be required by persons not disabled or elderly.”
In your submission you requested consideration of a secondary classification for the subject foot stool with a handle under 9817.00.96, Harmonized Tariff Schedule of the United States (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 T.D. 92-77, dated August 3, 1992 (26 Customs Bulletin 35, dated August 26, 1992), Customs set forth its position regarding certain issues arising under the Nairobi Protocol. The first issue concerned the interpretation of the term specially designed or adapted. Customs pointed out that a primary factor to be considered in determining whether an article was specially designed and adapted was whether the article was easily distinguishable, by properties of the design and the corresponding use specific to this unique design, from articles useful to non-handicapped individuals. Therefore, if an article is solely dedicated for use by the handicapped it is Customs position that this would be conclusive evidence that the article is specially designed or adapted for the handicapped for purposes of the Nairobi Protocol.
In HQ 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 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.
It is our position that the addition of the handle to the foot stool for the benefit of the handicapped is minimal and is, therefore, insufficiently significant to alter the basic character of a foot stool. While the addition of the handle to the foot stool would help the elderly and disabled, the addition of the handle constitutes a design feature that would appeal to many people who are not impaired. The subject foot stools are not marketed and sold in specialty stores to the handicapped but are sold to the general public.
Based on the information provided, it is the opinion of this office that the foot stool with a handle under consideration is not specifically designed for use by the handicapped for secondary classification purposes. In our view, the foot stools do not satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). Therefore, a secondary classification would not apply to the subject foot stool under 9817.00.96, HTSUS.
The applicable subheading for the foot stool with a handle will be 7326.90.8660, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other…ladders. The rate of duty will be 2.9 percent ad valorem. 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 on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8660, HTSUS, unless specifically excluded, are 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 7326.90.8660, 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, 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/remedies/301-certain-products-china, respectively.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division