Eligibility for duty free treatment under the Nairobi Protocol concerning certain air filters

N356867
December 30, 2025
CLA-2-98:OT:RR:NC:N2:350
CATEGORY: Classification
TARIFF NO.: 9817.00.96
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