CLA-2-90:OT:RR:NC:N3 135
Dwayne Thompson
Belluscura, LLC
5504 Democracy Dr., Ste. 200
Plano, TX 75024
RE: The tariff classification of two portable oxygen concentrators from China
Dear Mr. Thompson:
In your letter dated May 1, 2025, you requested a tariff classification ruling of portable oxygen concentrators
(POCs), accessories, and spare parts. In your May 27, 2025 email, you clarify that you only seek the
classification of the POCs. User manuals and a brochure were provided.
The products under consideration are the X-PLOR portable oxygen concentrator and the DISCOV-R portable
oxygen concentrator for patients requiring respiratory therapy, whose physicians have prescribed
concentrated oxygen (typically above 82%) in order to enhance their blood oxygen saturation. The X-PLOR
portable oxygen concentrator measures 7.3 x 2.9 x 7.6 inches (L x W x H) and weighs 3.75 lbs. The unit is a
portable, software-monitored oxygen delivery system and features Bluetooth capability. The POC delivers
concentrated oxygen in pulse mode (five settings) by responding to the patient’s inhalations or in no breath
detected mode (auto pulse flow at 15 breaths per minute at selected setting). The DISCOV-R portable oxygen
concentrator measures 9.9 x 4.1 × 7.9 (L x W x H) inches and weighs 6.5 lbs. The unit is portable,
software-monitored oxygen delivery system and features Bluetooth capability. The POC delivers
concentrated oxygen in pulse mode by responding to the patient’s inhalations, in continuous flow mode, and
in no breath detected mode. The principle of operation of both portable devices is to deliver supplemental
oxygen by respiration demand. The POC brings in external air through an intake filter. The filtered air flows
into a compressor where it is pressurized. Electronic valves are used to control the flow of air by the means
of a microprocessor. The compressed air flows through a molecular sieve bed which removes the nitrogen
and provides oxygen to the user based on the selected flow setting. Oxygen purity concentration ranges
typically from 86% to 96% for all flow settings.
The applicable subheading for both portable oxygen concentrators will be 9019.20.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “[o]zone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” The
general rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9019.20.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9019.20.0000, HTSUS, listed above.
However, the additional duties imposed by heading 9903.01.24 or 9903.01.25 shall not apply to goods for
which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable
regulations of U.S. Customs and Border Protection (“CBP”), and whenever CBP agrees that entry under such
a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40,
9802.00.50, and 9802.00.60.
Subheading 9817.00.96, HTSUS, covers: “[a]rticles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons; parts and accessories (except parts and
accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles: [o]ther.” The term “blind or other physically or mentally handicapped persons” 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 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 diagnostic
articles; 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 United States Court of International Trade (CIT) explained that “specially” means “to an
extent greater than in other cases or towards others” and “designed” means something that is “done,
performed, or made with purpose and intent often despite an appearance of being accidental, spontaneous, or
natural.” We must 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 Appeals for the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be
“specially designed,” the merchandise “must be intended for the use or benefit of a specific class of persons
to an extent greater than for the use or benefit of others” and adopted the five factors used by CBP:
(1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by
properties of the design, form, and the corresponding use specific to this unique design, from articles
useful to non-handicapped persons); (2) whether any characteristics are present that create a
substantial probability of use by the chronically handicapped so that the article is easily
distinguishable from articles useful to the general public and any use thereof by the general public is
so improbable that it would be fugitive; (3) whether articles are imported by manufacturers or
distributors 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 the
handicapped.
In Headquarters Ruling Letter (HQ) H301481, dated June 14, 2019, CBP concluded that the specific class of
persons for which Inogen?s portable oxygen concentrator was intended was physically handicapped and
determined that the portable oxygen concentrator qualified for duty-free treatment under subheading
9817.00.96, HTSUS. The X-PLOR portable oxygen concentrator and the DISCOV-R portable oxygen
concentrator are almost identical to Inogen?s portable oxygen concentrator and for the same use. It is the
opinion of this office they are also eligible for duty-free treatment under subheading 9817.00.96, HTSUS.
The tariffs and additional 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 provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified 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 the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border 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 periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 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, please contact
National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division