The tariff classification and eligibility under the Nairobi Protocol of underarm crutches from China

N350870 July 29, 2025 CLA-2:OT:RR:NC:N3: 135 CATEGORY: Classification TARIFF NO.: 9021.10.0090; 9903.01.24; 9903.01.25 Zach Ma AMG Unit 1104, Yueda 889 Center 1111 Changshou Road, Jingan Shanghai 200042 China RE: The tariff classification and eligibility under the Nairobi Protocol of underarm crutches from China Dear Mr. Ma: In your letter dated July 2, 2025, you requested a tariff classification ruling on behalf of S2S Global. The PremierPro™ Aluminum Crutches are armpit (underarm) crutches constructed of aluminum. They feature 1” height adjustments on the center tube for precise fitting, double push-button adjustments, and a push-button indicator ring. Each crutch has an underarm cradle, a handgrip, and a crutch tip. It has a weight capacity of 300 lbs. The applicable subheading for the underarm crutches will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]rthopedic appliances, including crutches, surgical belts; splints and other fracture appliances …[o]rthopedic and fracture appliances, and parts and accessories thereof: [o]ther.” The general rate of duty will be free. 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 9021.10.0090, 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. 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 9021.10.0090, HTSUS, listed above. In your submission you requested consideration of a secondary classification under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), which covers: “[a]rticles 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: [o]ther.” 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 Headquarters Ruling Letter (“HRL”) 556532, dated June 18, 1992, CBP considered traditional white and red folding canes for the blind or visually impaired, standard wood and lucite walking canes, heavy-duty aluminum adjustable walking canes, tripod and quad canes, a pick-up cane with reacher, forearm crutches, and standard wood and aluminum underarm crutches. CBP determined that while the underarm crutches may be used by individuals with chronic or permanent disabilities, they are predominantly used by individuals with acute or transient disabilities. As such, the underarm crutches were precluded from receiving duty-free treatment under subheading 9817.00.96, HTSUS. Accordingly, the PremierPro™ Aluminum Crutches will not be eligible for duty-free treatment under subheading 9817.00.96, HTSUS. You also requested a ruling on the country of origin and marking of the underarm crutches. Your inquiry does not provide enough information for us to give a country of origin or marking ruling. Your request for a country of origin/marking ruling should include the following information: A detailed description of how the article and its container will be marked. Illustrations that show clearly how the goods are labeled and packaged. Illustrations should show all other labelling and packaging details, besides the actual country of origin marking. Provide a list of all the materials/components along with countries where each of the source materials/components were made. Provide countries where each of the various production steps took place. Provide the step by step manufacturing process in each country. Where does the finally assembly process occur? 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 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 Fei Chen at fei.chen@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division