Articles for the Handicapped; Subheading 9817.00.96, HTSUS; Ramps; Modification of NY 857905, dated December 4, 1990; NY N307507, dated November 24, 2019; NY N307863, dated December 9, 2019; NY N309629, dated March 5, 2020; NY N309828, dated March 10, 2020; NY N310366, dated March 23, 2020; NY N310486, dated March 30, 2020; NY N310627, dated April 6, 2020; NY N310672, dated April 8, 2020; NY N310839, dated April 13, 2020; NY N310894, dated April 13, 2020; NY N310927, dated April 17, 2020; NY N310929, dated April 17, 2020; NY N318221, dated March 25, 2021; NY N320463, dated July 26, 2021; NY N331356, dated March 17, 2023; NY N331643, dated March 30, 2023; NY N332362, dated April 28, 2023; and NY N333795, dated July 27, 2023

H348162 May 5, 2026 OT:RR:CTF:VS H348162 TMF CATEGORY: Classification Ms. Desiree L. Pasbrig DiscountRamps.com LLC N102 W19400 Willow Creek Way Germantown, WI 53022 RE: Articles for the Handicapped; Subheading 9817.00.96, HTSUS; Ramps; Modification of NY 857905, dated December 4, 1990; NY N307507, dated November 24, 2019; NY N307863, dated December 9, 2019; NY N309629, dated March 5, 2020; NY N309828, dated March 10, 2020; NY N310366, dated March 23, 2020; NY N310486, dated March 30, 2020; NY N310627, dated April 6, 2020; NY N310672, dated April 8, 2020; NY N310839, dated April 13, 2020; NY N310894, dated April 13, 2020; NY N310927, dated April 17, 2020; NY N310929, dated April 17, 2020; NY N318221, dated March 25, 2021; NY N320463, dated July 26, 2021; NY N331356, dated March 17, 2023; NY N331643, dated March 30, 2023; NY N332362, dated April 28, 2023; and NY N333795, dated July 27, 2023 Dear Ms. Pasbrig: This is in reference to rulings issued to your company concerning the tariff classification of ramps, under the Harmonized Tariff Schedule of the United States (“HTSUS”). Specifically, in New York Ruling Letter (“NY”) N309629, dated March 5, 2020; NY N307507, dated November 24, 2019; NY N307863, dated December 9, 2019; NY N309828, dated March 10, 2020; NY N310366, dated March 23, 2020; NY N310486, dated March 30, 2020; NY N310627, dated April 6, 2020; NY N310672, dated April 8, 2020; NY N310839, dated April 13, 2020; NY N310894, dated April 13, 2020; NY N310927, dated April 17, 2020; NY N310929, dated April 17, 2020; NY N318221, dated March 25, 2021; NY N331356, dated March 17, 2023; NY N331643, dated March 30, 2023; NY N332362, dated April 28, 2023; and NY N333795, dated July 27, 2023, U.S. Customs and Border Protection (“CBP”) determined that the merchandise was eligible for subheading 9817.00.96, HTSUS, treatment as articles for the handicapped. 2 We have reviewed these rulings and find them to be in error regarding the applicability of subheading 9817.00.96, HTSUS, to the ramps. We have also reviewed NY 857905, dated December 4, 1990; and NY N320463, dated July 26, 2021, and find them to be in error. Therefore, we are modifying these rulings for the reasons set forth in this ruling. A notice proposing to modify these rulings was published on November 26, 2025, in Volume 59, No. 41 of the Customs Bulletin. Eight comments supporting the proposed notice were received in response to the proposed action. FACTS: In NY N309629, DiscountRamps.com claimed that certain ramps possessing a Grit-Coat and an 800 pound capacity, imported from China were eligible for duty-free treatment under subheading 9817.00.96, HTSUSA. The ramps under consideration included Model Numbers STR-330 measuring 36”x30”, STR-336 measuring 36”x36”; STR-430 measuring 48”x30”; STR-436 measuring 48”x36”; STR-530 measuring 60”x30”, and STR-536 measuring 60”x36”. These ramps were described as being manufactured from high-strength, light-weight aluminum. Your company stated the ramps should be mounted for safest use, but do not become permanent and immovable. The 18 other rulings, above, involved similar ramps, two of which are rubber thresholds. ISSUE: Whether the subject ramps are eligible for duty-free treatment under subheading 9817.00.96, HTSUS, as “articles specially designed or adapted for the handicapped.” LAW AND ANALYSIS: 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 the 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: “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.” In Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (CIT 2017), aff’d, 899 F.3d 1308 (Fed. Cir. 2018), the U.S. Court of International Trade (“CIT”) explained that: 3 The term “specially” is synonymous with “particularly,” which is defined as “to an extent greater than in other cases or towards others.” Webster’s Third New International Dictionary 1647, 2186 (unabr. 2002). The dictionary definition for “designed” is something that is “done, performed, or made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” Webster’s Third New International Dictionary 612 (unabr. 2002). 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. Thus, eligibility within subheading 9817.00.96, HTSUS, depends on whether the article is “specially designed or adapted for the use or benefit of the blind or physically and mentally handicapped persons,” and whether it falls within any of the enumerated exclusions under U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS. 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. While the HTSUS does not establish a clear definition of substantial limitation, in Sigvaris, 227 F. Supp 3d at 1335, the CIT explained that “[t]he inclusion of the word ‘substantially’ denotes that the limitation must be ‘considerable in amount’ or ‘to a large degree.’” 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. In other words, we must consider whether such persons are suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities. The Court of Appeals for the Federal Circuit (“CAFC”) clarified 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. This definition of ‘specially designed’ is consistent with factors that Customs uses in discerning for whose use and benefit a product is ‘specially designed” ... we adopt them in our analysis ....” Id. at 1314–15. In Danze, Inc. v. United States, 319 F. Supp. 3d 1312, 1326 n.22 (CIT 2018), the CIT held that ADA compliance alone was insufficient to show that an item was “specifically designed or adapted” for the handicapped under subheading 9817.00.96, HTSUS. Thus, to determine whether the ramps in question are “specially designed” for the use or benefit of a class of persons to an extent greater than for others, we must examine the following five factors used by CBP and adopted by the CAFC in Sigvaris, 899 F.3d at 1314–15: (1) physical properties of the article itself (e.g., whether the article 4 is easily distinguishable in design, form and use from articles useful to non-handicapped persons); (2) presence of any characteristics 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) importation by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) sale in specialty stores that serve handicapped individuals; and (5) indication at the time of importation that the article is for the handicapped. See also T.D. 92–77 (26 Cust. B. 240 (1992). 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 ramps described in the NY N309629 ruling do not possess any features that are distinguishable from features found in ramps available to the general public. We have found ramps with identical or similar features that are useful for transporting pets, motorized bikes or boats. There is no particular distinction between these ramps that are marketed to the general public (including the elderly) for transport during daily or specialized activities, and the ramps at issue that are specially designed for individuals suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities. 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. Ramps that are substantially similar to the ramps in NY N309629 proliferate on e-commerce websites that serve the general public, and these websites market similar ramps both to the general public as well as to individuals who may be handicapped. Further, looking at other sales of ramps, one will see very similar ones for construction purposes. For example, we find one, a Portable Ramps, Aluminum Walk Ramps, Moving Ramps in Stock - ULINE, that looks very similar to the ones at issue. 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 information on the discount website refers to the ramps as wheelchair ramps, but this is only one factor that the goods may be for the handicapped. The ramp advertisement in NY N309629 does not describe any specific handicap or disability which would necessitate using the ramps. We see the statement that the ramps are designed to “provide a smooth rolling surface that facilitates access to buildings for people who are using rolling devices to assist with their movement – either wheelchairs, walkers, or scooters; whether manually operated or powered.” However, the use is not exclusively for the handicapped, but also for the general public. The ramps of the other 18 rulings are substantially similar to the ones described in NY N309629 as they are also marketed and available for purchase by the general public with precisely the same types of use. 5 In the case of wheelchairs, CBP has not granted all wheelchairs as articles for the handicapped; and the same rationale applies to these ramps. There is no doubt that ramps are used for permanently handicapped wheelchair users; in fact, many buildings are built with permanent ramps using various materials, such as concrete. However, the ramps at issue may also be used for other purposes. After 2020, CBP received several ruling requests for ramps used for wheelchair purposes due to the additional duties assessed again China. After further examination, we believe that these ramps are not exclusively designed for the handicapped community. Therefore, the subject ramps should be excluded from subheading 9817.00.96, HTSUS, treatment, and it is our view that the prior decisions erroneously granted duty-free treatment to all ramps, and these rulings should be modified. In sum, the ramps in NY N309629 do not have any features which are “specifically designed or adapted” for the handicapped, and the general public would likely use the ramps for the many uses described above. Although the importer may claim the ramps are for persons who are chronically handicapped, these ramps do not have any significant adaptations that would benefit the handicapped community. While ramps may have been directed at chronically handicapped individuals at one point in time, they now appear to be common to members of the general public who may benefit from the convenience of using a ramp to transport items that need to move from one place to another, or by members of the general public who may have more limited mobility as a result of transient injury or advanced age, but who are not necessarily chronically handicapped as set forth in 9817.00.96, HTSUS, Sigvaris, or the Nairobi Protocol, Annex E to the Florence Agreement, found in T.D. 92–77, supra. Accordingly, the subject ramps are not adaptive articles of subheading 9817.00.96, HTSUS, and are not eligible for duty-free treatment under subheading 9817.00.96, HTSUS. HOLDING: The ramps identified in NY N309629 are ineligible for subheading 9817.00.96, HTSUS, treatment, which provides for as “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons . . . other.” EFFECT ON OTHER RULINGS: NY 857905, dated December 4, 1990; NY N307507, dated November 24, 2019; NY N307863, dated December 9, 2019; NY N309629, dated March 5, 2020; NY N309828, dated March 10, 2020; NY N310366, dated March 23, 2020; NY N310486, dated March 30, 2020; NY N310627, dated April 6, 2020; NY N310672, dated April 8, 2020; NY N310839, dated April 13, 2020; NY N310894, dated April 13, 2020; NY N310927, dated April 17, 2020; NY N310929, dated April 17, 2020; NY N318221, dated March 25, 2021; NY N320463, dated July 26, 2021; NY N331356, dated March 17, 2023; NY N331643, dated March 30, 2023; NY N332362, dated April 28, 2023; and NY N333795, dated July 27, 2023, are hereby MODIFIED as to the application of subheading 9817.00.96, HTSUS, treatment. 6 In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Yuliya A. Gulis, Director Commercial Trade and Facilitation Division