There are a number of established and relatively well-known strategies for avoiding, mitigating, and/or recovering the growing number of tariffs the U.S. imposes on imported goods. One that importers may be less familiar with is the Nairobi Protocol covering goods specially designed or adapted for the use or benefit of handicapped persons.
An international agreement concluded in 1950 provides for duty-free trade among signatory countries in specified categories of articles, including books, works of art, visual and auditory materials, scientific instruments, and articles for the blind. A subsequent amendment to that agreement, the Nairobi Protocol, broadened its scope to include duty-free treatment for articles for any handicapped persons without regard to the source of their affliction. The U.S. enshrined the Nairobi Protocol in its own laws in 1982.
As a result, imports of articles specially designed or adapted for the use or benefit of handicapped persons, as well as specially designed or adapted parts and accessories thereof, are eligible for duty-free treatment under HTSUS subheadings 9817.00.92 through 9817.00.96. This means that such goods are exempt from not only regular Column 1 duty rates but also tariffs imposed under Section 301, Section 232, or the International Emergency Economic Powers Act.
U.S. Customs and Border Protection uses various factors to determine whether an imported article qualifies for such treatment. There are also specific exclusions, including articles for transient disability and therapeutic and diagnostic articles.
For more information on what imported goods may qualify under the Nairobi Protocol, please contact Larry Ordet via email or at (305) 894-1003. Click here to access an on-demand ST&R webinar on this issue.
Copyright © 2025 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.