CLA-2-98:OT:RR:NC:N2:350
Andrea Abraham
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Ave., 24th floor
New York, NY 10022
RE: Eligibility for duty free treatment under the Nairobi Protocol concerning certain air filters
Dear Ms. Abraham:
In your letter dated December 9, 2025, you requested a tariff classification ruling on behalf of your client,
Philips RS North America, LLC.
In your submission, you requested consideration for the secondary classification of 9817.00.96, Harmonized
Tariff Schedule of the United States (“HTSUS”), under the Nairobi Protocol for certain air filters on behalf of
your client, Philips RS North America LLC. The air filters under consideration are part numbers 1122519,
1122518, 1142831, 1142828, and 1114391, and are said to be integral parts of the “DreamStation (DS) CPAP
BIPAP Philips medical devices.” Continuous Positive Airway Pressure (“CPAP”) and Bilevel Positive
Airway Pressure (“BIPAP”) devices help people with chronic respiratory issues breath easier. Some
examples of such chronic respiratory issues include severe sleep apnea, chronic obstructive pulmonary
disease, congestive heart failure and neuromuscular disease.
Subheading 9817.00.96, HTSUS, allows for duty free treatment of articles specially designed or adapted for
the use or benefit of the blind or other physically or mentally handicapped persons, and parts and accessories
that are specially designed or adapted for use in the foregoing articles. U.S. Note 4(a), subchapter XVII,
Chapter 98, HTSUS, states that, "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."
Customs and Border Protection has previously determined that the CPAP devices designed for the treatment
of sleep apnea qualify for duty-free treatment under subheading 9817.00.96, HTSUS. See NY ruling
N059778 (dated May 29, 2009) and NY ruling N318640 (dated April 15, 2021). In this case, we believe that
the air filters are essential to the filtration function of the CPAP and BIPAP devices. The filters have been
specially designed or adapted for use in the DreamStation devices at the time of importation and are therefore
eligible for classification in subheading 9817.00.96, HTSUS, which provides for “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 article: Other.”
The rate of duty will be free. Note that the requirement that the importer prepare and file a U.S. Department
of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration,
published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any
quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
The 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 Code of Federal Regulations (19 CFR
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 Michael Capanna at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division