RE: The tariff classification and eligibility of the Nairobi Protocol of metal furniture from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365028 October 6, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.20.0050; 9817.00.96 Joe Atkins Preferred Bath Accessories Inc. 1027 East Mountain Street, Unit 111 Kernersville, NC 27284-7290 RE: The tariff classification and eligibility of the Nairobi Protocol of metal furniture from China Dear Mr. Atkins: In your letter dated September 11, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, and a product description were provided for review. The “Safer Transfer Board,” part number 1800-2563-CSTB, is a device used by individuals to transition from a wheelchair-to-bed, wheelchair-to-sofa, wheelchair-to-chair, or wheelchair-to-shower bench transfers. The device provides a user with leverage, balance, and stabilization when entering and exiting a bed or chair. The transfer board is constructed of a flat 13" wide high density polyethylene (HDPE) surface, a pair of 1" in diameter hollow stainless steel tube frames that supports up to 500 lbs., and a U-shaped platform baseplate. The device may be used as a standalone support with the U-shaped platform baseplate or may be mounted onto a bedframe rail. The device is height adjustable and accommodates a wide range of bed frames and mattresses; once positioned, the transfer device is held in place alongside a bed frame rail with the use of horizontal and vertical adjustable knobs, locking pins, and an L-shaped bracket that is placed below the mattress. The device dimensions are approximately 17.60 inches long, 16 inches wide, and a cutout handle is located on the HDPE surface for portability. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. EN IX to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” Further, the transfer board is a composite good comprised of different components (plastic, metal); the plastic and the metal materials are adapted one to the other, are mutually complementary, and together they form a unitary whole. The plastic provides a flat surface bridge for transitioning from a wheelchair to another surface. When floor standing, the metal posts and the baseplate allow the transfer board to support the weight of an individual. Further, when mounted to a bedframe rail, the metal posts and the metal L-shaped bracket allow the transfer board to support the weight of an individual. The metal posts and the metal mounting brackets are the indispensable attributes that strongly mark or serve to distinguish the structure, core, or condition of the article. The essential character of the safer transfer board, as a whole, is imparted by the metal components. The applicable subheading for the subject merchandise will be 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free. Nairobi Protocol: 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 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. Based on the information supplied, the Safer Transfer Board does satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification will apply in subheading 9817.00.96, HTSUS. The additional duties imposed by 9903.05.31 and 9903.88.03 shall not apply to goods for which entry is properly claimed under subheading 9817.00.96 of the tariff schedule pursuant to applicable regulations of U.S. Customs and Border Protection (CBP), and whenever CBP agrees that entry under such a provision is appropriate. 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 Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division