Request for Reconsideration of N352402 – Fidget Blanket - Articles for the Handicapped, Subheading 9817.00.96, HTSUS;

H353417
July 2, 2026
OT:RR:CTF:VS H353417 ME
CATEGORY: Classification
TARIFF NO.: 9817.00.96
Mr. Yuqing Zhou SH International B.V. Rietgansstraat 5 Putten 3882JD Netherlands RE: Request for Reconsideration of N352402 – Fidget Blanket - Articles for the Handicapped, Subheading 9817.00.96, HTSUS; Dear Mr. Zhou, This is in response to your letter dated September 19, 2025, requesting reconsideration of New York Ruling Letter (“NY”) N352402, dated September 3, 2025. In that ruling, the National Commodity Specialist Division (“NCSD”), denied your request for duty-free treatment under subheading 9817.00.96, Harmonized Tariff Schedule of the United States (“HTSUS”), pertaining to “fidget blankets.” SH International B.V. (“SH”) is a Dutch based distributor and online retailer, which operates several consumer goods brands. SH’s Odoxia brand sells home décor, sensory toys for children, and “functional fidget” products, via its Amazon store. The products at issue are a series of “fidget blankets.” The sample provided to CBP, SKU# 91-O0GL-YJHB, described as a “Fidget Blanket Flower,” is a textile sensory mat, which is claimed to calm and comfort individuals diagnosed with Alzheimer’s, dementia, Asperger’s, autism spectrum disorder (ASD), and anxiety. The mat is comprised of three layers: outer layer of 100 percent polyester woven, dyed purple fabric; a middle layer of 100 percent polyester nonwoven fabric; and a bottom layer of 100 percent polyester woven minky plush dyed purple fabric with raised dots. The three layers are sewn together. The rectangular mat measures 23 ½ inches in length by 14 inches in width. The mat features various sensory and tactile elements: an embroidered flower and bird, a rose with ribbons, rope trim, a toggle closure, a square minky plush fabric with ribbons, a round U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection
2 faux fur fabric, a zippered pocket, a reversible sequins patch, and a floral fabric with two daggling ribbons wrapped around a plastic ring. SH stated that the mats are to be used “exclusively as a therapeutic aid for individuals with cognitive impairments,” and that “[i]t is intended to provide sensory stimulation, comfort, and anxiety relief for persons affected by such condition.” For its targeted users, SH listed “elderly individuals with dementia/Alzheimer's, children with autism or ADHD” and further “argued that is not generally useful to individuals without disabilities.” The mat is available in four additional styles each featuring different sensory items: Fidget blanket premium (SKU# U4-EP4T-O56R); Fidget blanket budget (SKU# G7-7POW-ER39); Fidget blanket premium dark blue (SKU# DI-C6K1-CRZP); and Fidget blanket pages (SKU# J6-WJWS-78ZZ). The products are classified under 6307.90.98, HTSUS. In N352402, U.S. Customs and Border Protection (“CBP”) held that the fidget blankets were not specially designed or adapted for use by handicapped, because they lack the characteristics “that create a substantial probability of use by the chronically handicapped” and are not “easily distinguishable from articles useful to the general public.” Therefore, they were not eligible for duty-free treatment under subheading 9817.00.96, HTSUS. SH believes this decision was wrong for the following reasons: • SH argues that the products “are expressly designed and marketed as therapeutic sensory aids for individuals with Alzheimer’s, dementia, autism spectrum disorder, Asperger’s, and related cognitive impairments. Each feature—such as tactile ribbons, textured fabrics, toggles, reversible sequins, and zippers—was selected in consultation with occupational therapy practices to relieve anxiety, reduce agitation, and promote fine-motor activity.” • SH states that the “blankets are not suited for the general public. Their size, design, and features make them impractical for ordinary household use, bedding, or decoration.” • SH argues that there are clinical references to “fidget blankets” being used to treat autism and Alzheimer’s, and cites to an academic article analyzing a student-run program that provides “fidget blankets” to individuals with the goal of decreasing the “use of antipsychotics used for BPSD.”1 • SH argues that the product is marketed exclusively as a medical/therapeutic aid and is used by its customers as such. SH points to its Amazon listings where its product was advertised for “Alzheimer’s, Dementia, Asperger’s, Autism, Anxiety,” as well as its Amazon reviews, where customers claimed it helped relatives with Autism, dementia, and Alzheimer’s. Subheading 9817.00.96, HTSUS, came into effect in the United States through a series of international agreements and acts of Congress. Its basis is in the Agreement on the Importation of Educational, Scientific and Cultural Materials, opened for signature Nov. 22, 1950, 17 U.S.T. 1835, 131 U.N.T.S. 25, or Florence Agreement, drafted by the United Nations Educational, 1 Kroustos, Kelly & Trautwein, Heidi & Kerns, Rachel & Sobota, Kristen. (2016). Fidget Blankets: A Sensory Stimulation Outreach Program. The Consultant Pharmacist. 31. 320-324. 10.4140/TCP.n.2016.320. SH failed to provide CBP with a copy of the full article and the linked webpage only publicly lists the abstract.
3 Scientific, and Cultural Organization (“UNESCO”) in July 1950. In 1976, UNESCO adopted the Nairobi Protocol to the Florence Agreement, which expanded the scope of products to include materials specially designed for handicapped persons. See Protocol to the Agreement on the Importation of Educational, Scientific, or Cultural Materials, opened for signature 1 Mar. 1977, 1259 U.N.T.S. 3. Congress ratified the Nairobi Protocol and enacted it into U.S. law in 1983. Pub. L. 97-446, § 161, 96 Stat. 2329, 2346 (1983). Section 1121 of the Omnibus Trade and Competitiveness Act of 1988 (Pub. L. No. 100-418, 102 Stat. 1107) and Presidential Proclamation 5978 implemented the Nairobi Protocol by inserting permanent provisions such as subheading 9817.00.96 into the HTSUS. Subheading 9817.00.96, HTSUS, 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 articles . . . Other.” 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.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS states that subheading 9817.00.96 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.” Thus, eligibility within subheading 9817.00.96, HTSUS, depends on whether a product is “specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons,” and whether it falls within any of the enumerated exclusions under U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS. At issue here is whether the “fidget blankets” are “specially designed or adapted” for the use or benefit of handicapped persons, i.e. persons who have a permanent or chronic physical impairment, and not an acute or transient disability. The HTSUS does not establish a clear definition of what constitutes “specially designed or adapted for the use or benefit” of handicapped persons. The Court of the International Trade (“CIT”) has stated that it might rely upon its own understanding of the terms or consult dictionaries and other reliable information. See Danze, Inc. v. United States, 319 F. Supp. 3d 1312 (CIT 2018). In Sigvaris, Inc. v. United States, 899 F.3d 1308, 1314-15 (Fed. Cir. 2018), the Court of Appeals for the Federal Circuit (“CAFC”) clarified: .. [W]e must ask first, “for whose, if anyone’s, use and benefit is the article specially designed,” and then, “are those persons physically handicapped?” … We conclude that, to be “specially designed,” the subject 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. This definition of “specially designed” is consistent with factors that Customs uses in discerning for whose use and benefit a product is “specially designed.” Customs considers “the physical properties of the merchandise, whether the merchandise is solely used by the handicapped, the specific design of the merchandise, the likelihood
4 the merchandise is useful to the general public, and whether the merchandise is sold in specialty stores.”… These factors aid in assessing whether the subject merchandise is intended for the use or benefit of a specific class of persons to a greater extent than for the use or benefit of others. Accordingly, we adopt them in our analysis …. In Sigvaris, 899 F.3d at 1315, the compression hosiery at issue was designed for people who had “tired, achy, heavy feeling in their legs” and who were sitting for a long time. The advertising material demonstrated that the merchandise was generally designed for the use or benefit of a variety of persons, including those who lead an active lifestyle, are in professions that require sitting for long periods of time, are pregnant, or desire fashionable hosiery. The CAFC concluded that the hosiery was not specially designed for the use or benefit of a specific class of persons, and that the court did not need to assess if the persons who might use the subject merchandise were physically handicapped. Consistent with CAFC’s holding in Sigvaris, we must first determine for whose, if anyone’s, use and benefit is the fidget blankets are “specially designed.” To determine the meaning of the phrase “specially designed or adapted,” CBP evaluates the following factors, which the CAFC has adopted in Sigvaris, supra: 1) physical properties of the article itself (e.g., whether the article is easily distinguishable in design, form and use from articles useful to non-handicapped persons); (2) presence of any characteristics 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) importation by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) sale in specialty stores that serve handicapped individuals; and (5) indication at the time of importation that the article is for the handicapped. See Headquarters Ruling Letter (“HQ”) H304676, dated Mar. 26, 2020. In this case, SH has failed to demonstrate that its fidget blankets are “specially designed” for the handicapped. While we agree with SH that “[t]heir size, design, and features make them impractical for ordinary household use, bedding, or decoration,” that does not mean that they are likely to only be used by individuals with handicaps. The first two CAFC factors to consider in determining whether an article is “specially designed,” are the physical properties of the article and any characteristics of the article that easily distinguish it from articles useful to the general public. However, various forms of other fidget devices, including textured fidget toys are commonly used by both children and adults, with and without disabilities.2 These devices can be useful for stress, concentration, mindfulness, or as a replacement for breaking bad habits (such as nail-biting). Adult fidget toys include textured stress balls, rubber sensory items, and even mechanical metal chains and steel balls designed for sensory stimulation.3 Similarly for children, sensory toys listed on Amazon include cloth books with stringing ribbons of different textured 2 See The COAST Clinic at Bradly Hospital, Fidget Toys: What Are They and How Can They Help Children and Adults? Brown University Health (Nov. 1, 2023), https://www.brownhealth.org/be-well/fidget-toys-what-are-they-and-how-can-they-help-children-and-adults. 3 See Polytherapy supply (July 2, 2026), https://www.playtherapysupply.com/sensory/fidget-toys/fidgets-for-adults?srsltid=AfmBOoqRz9QWfus1fghSJ_R0iQwU_qa29g-PDhPJm2xbkTZvRI0Fn3ww
5 fabrics on each page, or Montessori activity cubes, with different textured items and activities on each side.4 Here, the product is a blanket that contains textured fabrics, ribbons, rope, and zippers designed for fidgeting. While this exact type of textured fidget device may be commonly used by individuals with dementia, autism, or other sensory disorders, we are not convinced that the article is so “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.” Like many commercially available children’s toys, they contain a series of textured items, including stringing ribbons and fabrics designed for sensory stimulation. The fidget blankets also serve the same general purpose as any number of commercial fidget toys, they can be used by anyone, and their design contains no clear indication that they are intended to be used solely by individuals with dementia, autism, or anxiety. The third and fourth factors are whether the fidget blankets are imported by manufacturers or distributors recognized to be involved in this class or kind of articles for the handicapped and whether it is sold in specialty stores that serve handicapped individuals. Here, the items are sold on Amazon which is available to the general population. While, SH’s online brand Odoxia clearly focuses on sensory items, which are primarily advertised for the elderly and children with autism or “sensory disorder,” similar articles as discussed above are sold more as toys for small children. The final CAFC factor is any “indication at the time of importation that the article is for the handicapped.” In this case, based on SH’s marketing, the fidget blankets are targeted towards individuals with dementia/Alzheimer's, autism spectrum disorder/Aspergers, ADHD, and anxiety; however, their design still does make them specially designed for the handicapped. Furthermore, we do not believe that the target market for the fidget blankets could always be considered “handicapped” within the meaning of the statute. Subheading 9817.00.96, HTSUS, was designed to benefit individuals with severe disabilities, such as the blind who are “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.” However, the conditions SH claims the fidget blankets are designed to aid (dementia/Alzheimer's, autism spectrum disorder/Aspergers, ADHD, and anxiety) are incredibly broad. Recent studies have shown that 11.4% U.S. children aged 3–17 have been diagnosed with ADHD,5 3.2% of children have been identified with some form of autism spectrum disorder,6 and roughly 19.1% of U.S. adults have some form of anxiety disorder.7 The severity of these conditions can vary greatly, and many individuals with these conditions are unlikely to not fall within the scope of “handicapped persons” under subheading 9817.00.96, HTSUS. SH makes no effort to target its fidget blankets 4 See Amazon, (July 2, 2025), https://www.amazon.com/Crinkle-Babies-Learning-Education-Teething/dp/B0838177ZX/. 5 Data and Statistics on ADHD, Centers for Disease Control (Nov. 19, 2024), https://www.cdc.gov/adhd/data/index.html. 6 Data and Statistics on Autism Spectrum Disorder, Centers for Disease Control (May 27. 2025), https://www.cdc.gov/autism/data-research/index.html. 7 See Any Anxiety Disorder, National Institute of Mental Health (Accessed Feb. 27, 2026), https://www.nimh.nih.gov/health/statistics/any-anxiety-disorder#part_2579
6 to customers with only the most severe, life affecting symptoms of these conditions. We also note that anxiety, by itself, is not necessarily a chronic or permanent condition as required by subheading 9817.00.96, HTSUS. It may be temporary and fully treatable. Therefore, taken together, we agree with the NCSD that the fidget blankets are not “specially designed or adapted for the handicapped” and reject SH’s request for duty-free treatment. CBP affirms the finding of N352402 that the fidget blankets are not eligible for duty free treatment under subheading 9817.00.96, HTSUS.
Sincerely,
Monika R. Brenner, Chief Valuation and Special Programs Branch