CLA-2-39:OT:RR:NC:N5:137
Rick Van Arnam
Barnes, Richardson & Colburn, LLP
45 Broadway, Suite 3130
New York, NY 10006
RE: The tariff classification of polyether ether ketone pellets, plates, rods and filament from Germany
Dear Mr. Van Arnam:
In your letter dated November 19, 2025, you requested a tariff classification ruling on behalf of your client,
Evonik Corporation.
Part numbers 99019857 / 99019855, VESTAKEEP® i2 G PA5 / VESTAKEEP® i4 G TIN1 are polyether
ether ketone (PEEK) resins (CAS number 29658-26-2) in pellet form. The pellets are used for injection
molding and extrusion. They will be used to manufacture the plates, rods and monofilament.
Part number 99157352, VESTAKEEP® i4 3DF is a monofilament extruded from PEEK base polymers. The
diameter of the filament is 1.75 mm. It is used to 3D print implantable devices such as spinal cages and
craniomaxillofacial implants.
Part number 99025837, VESTAKEEP® SRi5 is a stock shaped rod manufactured from PEEK base polymers.
The rods are imported in dimensions of 36 mm diameter by 1.5 meters in length. They will be used in the
manufacture of medical devices, such as surgical heart valve rings.
Part number 99159673, VESTAKEEP® i4 PL is a stock shaped plate extruded from PEEK base polymers.
The plates are rigid with square corners and are imported in typical dimensions of 1000 mm by 500 mm by
40 mm. The plates are used to create medical devices, such as craniofacial implants.
The applicable subheading for part numbers 99019857 / 99019855, VESTAKEEP® i2 G PA5 /
VESTAKEEP® i4 G TIN1 base PEEK polymers will be 3911.90.2500, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for petroleum resins, coumarone-indene resins, polyterpenes,
polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or
included, in primary forms: other: other: containing monomer units which are aromatic or modified aromatic,
or which are obtained, derived or manufactured in whole or in part therefrom: thermoplastic: other. The
general rate of duty will be 6.1 percent ad valorem.
The applicable subheading for part number 99157352, VESTAKEEP® i4 3DF PEEK monofilament will be
3916.90.3000, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1
mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of
other plastics: other: monofilament. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for part number 99025837, VESTAKEEP® SRi5 PEEK rods will be 3916.90.50
00, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods,
sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other
plastics: other: other. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for part number 99159673, VESTAKEEP® i4 PL PEEK plates will be
3920.99.5000, HTSUS which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and
not reinforced, laminated, supported or similarly combined with other materials: of other plastics: of other
plastics: other. The general rate of duty will be 5.8 percent ad valorem.
In your submission you requested consideration of a secondary classification 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.
Subheading 9817.00.96, HTSUS, covers: “Articles 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 . . . Other.” 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.xx, 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.
Based on the information supplied, the polyether ether ketone (PEEK) pellets, rods, plates and monofilament
do not satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary
classification will not apply in subheading 9817.00.96, HTSUS.
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 the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 3916.90.3000, 3916.90.5000 or 3920.99.5000,
HTSUS, listed above.
Your product, part numbers 99019857 / 99019855, VESTAKEEP® i2 G PA5 / VESTAKEEP® i4 G TIN1
base PEEK polymers fall within an excepted subheading. At the time of entry, you must report the Chapter
99 heading applicable to your product classification, i.e. 9903.01.32, in addition to subheading 3911.90.2500,
HTSUS, listed above.
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 Christina Allen at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division