Main Idea: Subheading 8714.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), covers parts and accessories exclusively for “carriages for disabled persons,” but does not cover items that have multiple uses even if one of the uses is acting as a carriage for disabled persons.

In ruling N328762, (Nov. 8, 2022) U.S. Customs and Border Protection (CBP) considers the tariff classification of three (3) types of wheelchair accessories and a multi-use bath belt from the Netherlands.

The first wheelchair accessory is the Moduform Dynamic Arm Support, which is designed as a mobile support for elbows, forearms, and hands that attaches to either a manual or power wheelchair. It provides the user with upper extremity support, functional dynamic range of motion at the shoulder, and a flexible hand support. It can be adjusted for a customized orthotic fit, and is comprised of an elbow pad, forearm pad, hand block and strap, base board, quick release adapter plate, and a pivot plate with fasteners.

The second accessory is the Flex-Shaft Joystick Handle. The handle is constructed of polyurethane synthetic rubber and is specifically designed with a mounting hold to fit power wheelchairs.

The third accessory is the Tri-Lock Midline Joystick Mounting Hardware, which is designed to safely mount the Flex-Shaft Joystick Handles on the wheelchair, while minimizing any damage to the wheelchair.

The Aeromesh® Rapid-Dru Bath Belt, is a two-piece support belt designed to be fastened to either a wheelchair or shower chair. Each strap is made of 100% polyester knit, dyed gray, Aeromesh® fabric.

The manufacturer of the products, Bodypoint Inc., suggests that all four (4) items are classified under subheading 8714.20.0000, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disables persons.” Bodypoint also suggests that the Aeromesh® Rapid-Dru Bath Belt is alternatively classified under subheading 9402.90.0020, HTSUS, which provides for “Medical, surgical, dental, or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barber’s chairs and similar chairs. Having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other: Other: Other.”

CBP agrees with Bodypoint’s suggestions in part, and states that the applicable subheading for the Moduform Dynamic Arm Support, the Flex-Shaft Joystick Handle, and the Tri-Lock Midline Joystick Mounting Hardware is 8714.20.0000, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disables persons.” The general rate of duty is free.

However, CBP disagrees that the “Aeromesh® Rapid-Dry Bath Belt” is classifiable under 8714.20.0000, HTSUS, or alternatively under subheading 9402.90.0020, HTSUS.

CBP notes in its decision that the Aeromesh®Rapid-Dry Bath Belt is not designed specifically for use only with a wheelchair or a shower chair. The support belt is designed to be secured to either a wheelchair or a shower chair. Additionally, the support belt is not an integral or a component part, without which wheelchairs or shower chairs cannot function. While the belt can be used on a wheel chair, its universal usage on multiple chairs makes it unlikely that it will be used as an accessory exclusively to a wheelchair, as its design permits the accessory to accommodate any chair where support for a disabled person is required.

Based on this reasoning, CBP determines the applicable subheading for the “Aeromesh® Rapid-Dry Bath Belt Support Belts” is 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty is 7 percent ad valorem.

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Photo of Simeon Yerokun Simeon Yerokun

imeon Yerokun is a counsel in Crowell & Moring’s International Trade group and based in the firm’s Washington, D.C. office. He advises clients on all areas of import regulatory compliance, trade remedies, and international trade litigation.

Simeon has extensive experience counseling companies in

…

imeon Yerokun is a counsel in Crowell & Moring’s International Trade group and based in the firm’s Washington, D.C. office. He advises clients on all areas of import regulatory compliance, trade remedies, and international trade litigation.

Simeon has extensive experience counseling companies in the areas of business and human rights law, including compliance with global anti-forced labor and human rights requirements. He regularly represents companies before U.S. government agencies on forced labor-related matters, including securing the release of goods detained and seized by U.S. Customs and Border Protection. He also offers deep experience assisting companies in mapping their supply chains, including linking imported products back to their raw materials using enterprise software and other inventory management audit tools. Simeon is highly accomplished in forced labor supply chain mapping and risk assessments, as well as verifying due diligence efforts with on-the-ground visits to client facilities, incorporating third-party intelligence and audit resources.

Simeon’s experience also covers a broad spectrum of trade and customs issues, including those related to import regulatory compliance matters such as valuation, classification, duty drawback, marking and labeling, entry procedures, and penalties; free trade agreements; antidumping and countervailing duty issues; trade litigation; intellectual property issues such as trademark and copyright infringement; the enforcement of exclusion orders issued by the International Trade Commission (ITC); steel and aluminum tariffs under the Section 232 National Security Investigation; and the additional tariffs on products from China under Section 301 of the Trade Act of 1974.

Additionally, Simeon handles antidumping (AD) and countervailing duty (CVD) investigations before the U.S. Department of Commerce’s International Trade Administration (ITA) and the U.S. International Trade Commission (ITC) under the Tariff Act of 1930, and litigation involving the U.S. Court of International Trade (CIT).

Prior to joining Crowell, Simeon was a trade and finance attorney in the Office of Chief Counsel—U.S. Customs and Border Protection (CBP), and before that, he served as counsel to Commissioner Irving A. Williamson at the U.S. International Trade Commission.

Simeon is a proud graduate of Howard University School of Law, where he served as technical editor of the school’s Human Rights and Globalization Law Review.

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Photo of Emily Devereaux Emily Devereaux

Emily Devereaux is a senior international trade analyst I in Crowell & Moring’s Washington, D.C. office. She provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and

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Emily Devereaux is a senior international trade analyst I in Crowell & Moring’s Washington, D.C. office. She provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection (CBP). She works closely with attorneys developing courses of action for clients impacted by investigations under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962. She also supports unfair trade investigations, including antidumping (AD) and countervailing duty (CVD) investigations, sunset reviews, and changed circumstance reviews before the Department of Commerce and the International Trade Commission (ITC).

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