The tariff classification of a manual wheelchair from China

N359712 April 3, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8713.10.0000; 9817.00.96 Christine Lam Mateside Global US Inc. 231 S Pleasant Ave Ontario, CA 91761 RE: The tariff classification of a manual wheelchair from China Dear Ms. Lam: In your letter dated March 13, 2026, you requested a tariff classification ruling. The item under consideration has been identified as the VOCIC model “U32” manual wheelchair. You provided a brochure that states that the U32 has the following features: Weighs 31.9 lbs Aluminum alloy frame construction Support up to 300 lbs. Left and right folding design - foldable backrest -adjustable push handle height Backrest storage pouch Safety belt Features height-adjustable armrests that can be moved vertically and secured with a locking knob. Rear wheels equipped with quick release button on the axle. Reflectors High-Performance 23.6-inch large, wear-resistant, and puncture-proof rear wheels suitable for various terrains 360-degree swivel front wheels for smooth turning and maneuverability Footrest/leg support assembly is detachable Equipped with specialized "leggings" or calf supports designed to provide posterior support to the calf, preventing the user's feet from sliding backward off the footrests during transport Foldable footrests that can be flipped up, which facilitates easier entry and exit from the chair and allows for more compact storage Tipping aid The applicable subheading for the VOCIC U32 Manual Wheelchair will be 8713.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled: Not mechanically propelled.” The general rate of duty will be Free. 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 oneself, 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 , 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), , 899 F.3d at 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 , 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, whether the condition of the articles at the time of importation indicates that these articles are for the handicapped 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 VOCIC U32 Manual Wheelchair satisfies the 5 factors. As a result, it is the opinion of this office that a secondary classification in subheading 9817.00.96, HTSUS will apply. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division