The Product
- A bed rail that helps the user get into and out of bed, made mainly of alloy steel with some foam and plastic.
- A tubular metal frame slides between the mattress and its foundation; two floor-standing feet and a tether latched to the bedframe hold it in place.
- One side pivots out at a right angle for standing support and latches closed for in-bed positioning; the height adjusts up to 27.25 inches.
- Holds up to 300 pounds, weighs about 10 pounds, and the exposed rail is 16.25 inches wide.
- Sold through medical equipment and mobility stores for people with reduced mobility; not for use on electric or hospital-style beds.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Smart-Rail SRS-S bed rail, item no. DC103-RevE | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other |
| Smart-Rail SRS-S bed rail, secondary classification | HTS 9817.00.96 | Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons |
Explanation
CBP found the bed rail is furniture under Chapter 94, citing the Explanatory Notes that describe furniture as movable articles built to stand on the floor that equip homes, hospitals and similar places. Made of steel, foam and plastic, the rail is a composite good, so CBP applied GRI 3(b), essential character. The steel frame gives that character: it predominates and supports a person getting into and out of bed. That put the rail on the line for other household metal furniture.
CBP also allowed secondary line 9817.00.96. A medium-duty rail with floor-standing feet, a tethered anchor and a 300-pound capacity will be used by people with a permanent or chronic physical impairment, and it works like grab rails given the same preference (N328828, N310613, N304830, N330533).
What would change the answer
- The letter distinguishes this medium-duty rail from the light-duty type that keeps a young child from falling out of bed and the heavy-duty type used in hospitals or nursing homes.
Headings CBP ruled out
- heading 9403 parts line, suggested by the requester: The requester proposed classifying the rail as a part of furniture; CBP found the rail is itself furniture within the meaning of the Chapter 94 Explanatory Notes.
The letter also notes. The letter notes that Chapter 98, Subchapter XVII, U.S. Note 4(b)(i) excludes articles for acute or transient disability from subheading 9817.00.96.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a bed rail with a metal frame that slides between the mattress and its foundation?
- Does it stand on the floor on its own feet and anchor to the bedframe?
- Is it made mostly of steel, with the steel frame doing the supporting work?
- Is it built for people with reduced mobility to get in and out of bed?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.20.0050 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from Taiwan |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N330533 also covers a safety bed rail. The other rulings on this subheading cover adjustable bed bases (H294085, N317139, N312925), a bed (N267515), folding tables and their cart (N337507), a cardboard collection cart (N337081) and display stands (N303874).
- N330533February 21, 2023Safety bed rail from China9403.20.0050, 9817.00.96
- N337507January 19, 202422 folding tables and their cart from Taiwan9403.20.0086, 9403.70.8031
- N337081January 3, 2024The tariff classification and trade program applicability of a cardboard collection cart from Taiwan9403.20.0082
- H294085April 7, 2022Revocation of NY N244209; Modification of NY N284490; Classification of Mechanically Adjustable Bed Base9403.20.0035
- N317139February 23, 2021Tariff classification of a Bluetooth or Wi-Fi enabled adjustable bed base made in China, Vietnam or Taiwan9403.20.0035
- N303874April 23, 2019Display stands from Taiwan9403.20.0080
- N312925July 29, 2020Classification of a mechanically adjustable bed base from China9403.20.0035
- N267515August 19, 2015Bed from China9403.20.0018
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N350018 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms