The tariff classification of a safety bed rail from China

N330533 February 21, 2023 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.20.0050; 9817.00.96 Blanca Esteban Improving Mobility Development, SL. Carrer de la Coma 19, Pol. Ind. Pla de Rascanya Valencia, 46160 Spain RE:      The tariff classification of a safety bed rail from China Dear Ms. Esteban: In your letter dated January 27, 2023, you requested a binding ruling.  In lieu of samples, illustrative literature, product descriptions and website URL were provided. Per the submitted written description, picture and website URL with additional pictures and video, the KMINA Bed Rail, item no. K40014, is an adult bed rail designed to protect a user from falling out of bed and to provide a secure support when climbing into and out of bed.  The bed rail is composed of two U-shaped black tubular steel frames connected at a right-angle: one rail slides horizontally under the mattress for stability and the other rail protrudes vertically above the mattress.  A tethered anchor extends under the mattress for additional stability.  Two height-adjustable feet reach from the center of the side rail to the floor to provide added strength and stability.  A small plastic tray that can hold small items is seated slightly below the top of the mattress.  The U-shaped side rail is covered in a lightly padded cloth for comfort and aesthetics.  The bedrail can be raised to a height of 32" to 43" and can support approximately 320 lbs.  The bed rail is compatible with various bed sizes and is made in China.  See images below:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Because the subject article is composed of different materials (fabric, metal, plastic, etc.), it is considered a composite good for tariff purposes.  The Explanatory Notes to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods.  It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.”  When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. This office finds that the essential character of the subject bed rail is imparted by the metal frame, as it provides the support and stability required to protect a person from falling out of bed, and to stabilize a person climbing into and out of bed.  The applicable subheading for KMINA Bed Rail, item no. K40014 will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.”  The general rate of duty will be free. The requester asked for the secondary classification of this bed rail under subheading 9817.00.96, HTSUS, which provides for “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons….”  Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the terms of the subheading, “blind or other physically or mentally handicapped persons” to include “any person suffering from a permanent or chronic physical or mental impairment.”  This 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.”  Chapter 98, Subchapter XVII, U.S. Note 4(b)(i) specifically excludes “articles for acute or transient disability” from subheading 9817.00.96, HTSUS.  The primary issue is whether the bed rail is specially designed or adapted for the “use or benefit of the handicapped” and falls within the meaning of Nairobi Protocol. This office notes that the subject bed rail is not the light-duty type used to keep a young child from falling out of bed, nor is it the heavy-duty type used in hospitals or nursing homes.  However, this office is of the opinion that a medium-duty bed rail such as this one, with robust construction, floor-standing stabilizer feet, a tethered mattress anchor and capable of supporting up to 320 lbs. will be used by a person suffering from a permanent or chronic physical impairment that substantially limits one or more major life activities, such as caring for oneself, performing manual tasks, walking…, etc.  Furthermore, it is noted that a bed rail such as this one, that facilitates the movement of a person with a permanent or chronic physical impairment into and out of bed is similar in function to certain grab rails that have consistently received tariff preference under the secondary classification 9817.00.96, HTSUS.  (See N328828, N310613 and N304830.)  Based on the foregoing, the secondary subheading 9817.00.96, HTSUS, is applicable. 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 World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division