Eligibility for duty-free treatment under Nairobi Protocol concerning toilet lifting device from Malaysia.

N361407May 27, 2026CLA-2:OT:RR:NC:N3:143
CATEGORY: Classification
TARIFF NO.: 9817.00.96
Thomas WeidmannVital Fjord B.V.Prinsengracht 353AAmsterdam 1016NetherlandsRE: Eligibility for duty-free treatment under Nairobi Protocol concerning toilet lifting device from Malaysia.Dear Mr. Weidmann:In your letter dated
May 9, 2026
, you requested a tariff classification ruling.The UpRiser is an electrically powered assistive lifting device designed to help people with limited mobilitysafely transfer onto and off the toilet. Its main function is to raise or lower a seated user, making it easier andsafer for individuals who need help with sit-to-stand movements, while also reducing the physical strain oncaregivers. The device attaches securely to a standard toilet and is operated by simple user controls, ensuringstable and controlled movement. You state that the UpRiser is intended for use in places like hospitals, rehabcenters, care facilities, and private homes, and is ideal for elderly individuals, people with disabilities, thoserecovering from surgery, or anyone who needs extra support during transfers.In your submission you requested consideration of a secondary classification under 9817.00.96, HarmonizedTariff Schedule of the United Sates (HTSUS), which applies to articles and parts and accessories of articlesspecifically designed or adapted for the use or benefit of the permanently or chronically physically ormentally handicapped.Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of theblind or other physically or mentally handicapped persons; parts and accessories (except parts andaccessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in theforegoing articles . . . Other.” The term “blind or other physically or mentally handicapped person includes“any person suffering from a permanent or chronic physical or mental impairment which substantially limitsone 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 diagnosticarticles; 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 extentgreater than in other cases or towards others” and “designed” means something that is “done, performed, ormade with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” Wemust 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 Appealsfor the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially designed,” themerchandise “must be intended for the use or benefit of a specific class of persons to an extent greater thanfor 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 byproperties of the design, form, and the corresponding use specific to this unique design, from articlesuseful to non-handicapped persons); (2) whether any characteristics are present that create asubstantial probability of use by the chronically handicapped so that the article is easilydistinguishable from articles useful to the general public and any use thereof by the general public isso improbable that it would be fugitive; (3) whether articles are imported by manufacturers ordistributors 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 thehandicapped.Based on the information provided, the UpRiser does not satisfy the five factors set out by CBP. Accordingto the digital catalog included in your submission, the UpRiser is not marketed or intended for individualsthat suffer from a particular disability but appears to be primarily advertised to the elderly. While the catalogfor the Upriser includes images of elderly individuals who may benefit from this product, we note that beingelderly in itself is not considered a handicap. Therefore, it is the opinion of this office that a secondaryclassification under subheading 9817.00.96, HTSUS, does not apply.In your submission you also requested consideration of a classification under 9402.90.00, Harmonized TariffSchedule of the United Sates (HTSUS), which applies to other medical furniture and parts thereof.This office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs and BorderProtection Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise thatis currently being reviewed by Regulations and Rulings at Customs Headquarters. Upon the publication of afinal ruling determination, if you wish, you may resubmit your request for a prospective ruling.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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dionisia Melman at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division