CLA-2-90:OT:RR:NC:N3 135
David Robeson
Mohawk Global
123 Air Cargo Road
Syracuse, NY 13212
RE: The tariff classification of two parts from China
Dear Mr. Robeson:
In your letter dated June 3, 2025, you requested a tariff classification ruling on behalf of Caire Inc. Additional
information was provided by email, dated June 10 and June 16, 2025.
Part MA302-1 is described as a manifold. It is a metal frame made of stainless steel designed to hold other
components and has a unique symmetrical pattern. It features three large holes in the left, right, and center
and several screw holes and measures approximately 5.5 inches in length and 1 inch in width. The product is
designed with the specific form, fit, and function to be compatible only with the Freestyle Comfort portable
oxygen concentrator.
Part VA378-1 is described as Newlife Core Tube. It is a valve stem made of stainless steel and measures
approximately 2 inches in length and 0.6 inches at its widest points. This component is part of a Valve
Manifold (MA198-1), which itself is a component of a Valve Manifold Assembly (VA536-1). The valve
manifold assembly is part of Visionaire 5 stationary oxygen concentrator.
You suggest classification under subheading 9019.20.0000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus; parts and accessories thereof. We partially agree. Part MA302-1 is
classifiable under the subheading, but Part VA378-1 is not. Citing court cases, Headquarters Ruling 962203,
dated October 9, 1998, states “[w]here a particular part of an article is provided for specifically, a part of that
particular part is more specifically provided for as part of the part than as part of the whole.” Therefore, the
valve stem (Part VA378-1) is more specifically classified as a part of the valve rather than a part of the
stationary oxygen concentrator.
The applicable subheading for Part MA302-1 will be 9019.20.0000, HTSUS, which provides for Ozone
therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts
and accessories thereof. The general rate of duty will be free.
If the Newlife Core Tube (Part VA378-1) is constructed from a forging process, the applicable subheading
will be 8481.90.9081, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes,
boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled
valves; parts thereof: Parts: Other: Other: Other: Steel forgings. The general rate of duty is free.
If the Newlife Core Tube(Part VA378-1) is not constructed from a forging process, the applicable subheading
will be 8481.90.9085, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes,
boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled
valves; parts thereof: Parts: Other: Other: Other: Other. The general rate of duty is 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 8481.90.9081, 8481.90.9085, or 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
8481.90.9081, 8481.90.9085, or 9019.20.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8481.90.90, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01,
in addition to subheading 8481.90.9081 or 8481.90.9085, HTSUS, listed above.
However, the additional duties imposed by subheadings 9903.01.24, 9903.01.25, or 9903.88.01 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.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
which applies to articles and parts and accessories of articles specifically designed or adapted for the use or
benefit of the permanently or chronically physically or mentally handicapped.
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 U.S. 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 U.S. Customs
and Border Protection (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 determined that a portable oxygen
concentrator qualified for duty-free treatment under subheading 9817.00.96, HTSUS. In NY ruling N348892,
dated May 27, 2025, CBP ruled that the HomeStyle Aspen Stationary Oxygen Concentrator qualified for
duty-free treatment under subheading 9817.00.96, HTSUS. See also NY N346597, dated April 8, 2025. The
FreeStyle Comfort portable oxygen concentrator and Visionaire 5 stationary oxygen concentrator are
designed for users with chronic breathing impairments and prescribed by doctors to the users for oxygen
therapy. They are eligible for duty-free treatment under subheading 9817.00.96, HTSUS. You claim that Part
MA3021-1 and Part VA378-1 are designed with specific dimensions including length and material. These
dimensions and design enable them to function as parts of the Comfort portable oxygen concentrator and
Visionaire 5 stationary oxygen concentrator, respectively. Based on the information provided, Part
MA3021-1 and Part VA378-1 are specially designed as parts of the oxygen concentrators. As such, they
qualify 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division