CLA-2-84:OT:RR:NC:N1:102
Andre Fiebig
Quarles & Brady LLP
155 North Wacker Drive, Suite 3200
Chicago, IL 60606
RE: The tariff classification of tank valves from China
Dear Mr. Fiebig:
In your letter dated September 1, 2025, you requested a tariff classification ruling on behalf of your client,
Control Devices LLC.
The items at issue are referred to as CGA870 Medical Oxygen Tank Valves. The brass valves are comprised
of a valve body that houses a stem, a bonnet, a plug, and a safety disk and have a pressure rating of 850
kilopascals or over. Once a valve is installed onto a color-coded medical cylinder that features a flowmeter
and an outlet connection, oxygen is released by manually actuating the valve. The oxygen tank system, which
is used for home oxygen therapy, can also be used in hospitals, nursing homes, other medical institutions that
provide pre-hospital care, and in environments that require emergency medical services.
In your letter, you suggest the Medical Oxygen Tank Valves are classified under subheading 9019.20.0000,
Harmonized Tariff Schedule of the United States, (HTSUS), which in relevance, provides for parts of an
oxygen therapy apparatus. We disagree. Medical oxygen cylinders are high-pressure containers used to store
and transport medical oxygen. Empty portable medical gas cylinders for oxygen fitted with a valve and a
pressure and flow regulator are classified as containers used for the transport or storage of compressed or
liquefied gases in chapter 73, not in heading 9019 as oxygen therapy apparatus. Even if medical oxygen
cylinders were classified as oxygen therapy apparatus in heading 9019, the subject valves still would not be
classified in heading 9019, HTSUS, as parts of an oxygen therapy apparatus. Note 1(g) to Chapter 90
provides, in pertinent part, that Chapter 90 specifically does not cover valves of heading 8481 and Chapter 90
Note 2 (a) states “that parts and accessories which are goods included in any of the headings of this chapter
or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033), are in all cases to be classified in their
respective headings.” Furthermore, Additional U.S. Rule of Interpretation Note 1(c) states a provision for
parts of an article covers products solely or principally used as a part of such articles but a provision for
“parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. In this
case, valves are specifically provided for within heading 8481 and thus, subheading 9019.20.000, HTSUS,
would not apply.
As such, the applicable subheading for the tank valves will be 8481.80.1095, 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: Other appliances: Hand
operated: Of copper: Having a pressure rating of 850 kPa or over: Other. The general rate of duty will be 4
percent ad valorem.
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 8481.80.1095, 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 of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 8481.80.1095, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8481.80.1095, 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., 9903.88.03,
in addition to subheading 8481.80.1095, HTSUS, listed above.
In your submission, you also request consideration of a secondary classification for the valves under
9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or adapted for the
use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter
XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally handicapped persons as
including “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 oneself, performing manual tasks,
walking, seeing, hearing, speaking, breathing, learning, or working.”
The primary issue is whether the articles are specially designed or adapted for the use or benefit of the
handicapped within the meaning of the Nairobi Protocol. Although the legislative history of the Nairobi Pr
otocol discusses the concerns of Congress that the design, modification, or adaptation of an article must be
significant so as to clearly render the article for use by handicapped individuals, no specific definition of
these terms was established by Congress. Since it is difficult to establish a clear definition of what is
specially designed or adapted, various factors must be utilized on a case-by-case basis to determine whether a
given article is specially designed or adapted within the meaning of this statute.
In Treasury Directive 92-77, dated August 3, 1992 (Volume 26 Customs Bulletin Issue 35, dated August 26,
1992), U.S. Customs and Border Protection (CBP) set forth its position regarding certain issues arising under
the Nairobi Protocol. The first issue concerned the interpretation of the term specially designed or adapted.
CBP pointed out that a primary factor to be considered in determining whether an article was specially
designed and adapted was whether the article was easily distinguishable, by properties of the design and the
corresponding use specific to this unique design, from articles useful to non-handicapped individuals.
Therefore, if an article is solely dedicated for use by the handicapped it is CBP’s position that this would be
conclusive evidence that the article is specially designed or adapted for the handicapped for purposes of the
Nairobi Protocol.
In Headquarters Ruling Letter 556449, dated May 5, 1992, CBP set forth five factors it would consider in
determining whether an article is specially designed or adapted for the use or benefit of handicapped persons.
These factors include: (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.
Based on your submission, it is explained that once the valves are imported and screwed into the tanks, the
tanks can be used in various settings, including hospitals, pre-hospitable care settings, and in instances when
emergency medical services are required. Such settings are not solely designed or adapted for the use or
benefit of the handicapped, as they are also used for acute or transient disabilities. Note 4(b) of Chapter 98,
Subchapter XVII excludes articles for acute or transient disabilities from HTSUS provision 9817.00.96.
Accordingly, the subject valves, in their imported condition, are not eligible for HTSUS provision
9817.00.96.
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 Sandra Martinez at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division