The tariff classification of a gas-line system from Canada

N362925
July 31, 2026
CLA-2-84:OT:RR:NC:N1:102
CATEGORY: Classification
TARIFF NO.: 8481.80.9050
Kailesh Kumar Sivakumar Amico Corporation 85 Fulton Way Richmond Hill, ON L4B 2N4 Canada RE: The tariff classification of a gas-line system from Canada Dear Mr. Sivakumar: In your letter dated July 7, 2026, you requested a tariff classification ruling. The product under consideration is referred to as a life support gas-line system. The packaged system consists of a gas manifold, a zone valve box with an alarm sensor, a gas outlet and an LCD alarm system with accessibility for the visually and hearing impaired. The gas manifold consists of front and back covers that incorporate four regulators, a relief valve and a control box that has pressure transducers that send information to the system’s main circuit board. The valve box features a digital display, a steel enclosure that incorporates a sensor, a range of one to six shutoff valves that are manually actuated, and a pressure gauge. The patient-room outlet consists of a plated assembly with primary and secondary check valves. Once connected to a hospital’s supply system and a patient’s ventilator, the components work together to function as a valve system that regulates the flow of gas needed to sustain life. The applicable subheading for the gas-line system will be 8481.80.9050, Harmonized Tariff Schedule of the United States (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: Other: Other: Other. The general rate of duty will be 2 percent ad valorem. In your submission, you also request consideration of a secondary classification for the gas-line system 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 benefit of the handicapped within the meaning of the Nairobi Protocol. Although the legislative history of the Nairobi Protocol 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. Your submission states that the system is used exclusively in hospitals to provide life-sustaining gas. Because it is utilized for acute or transient disabilities, the system is not considered solely designed or adapted for the use or benefit of the handicapped. Note 4(b) to Chapter 98, Subchapter XVII, excludes articles intended for acute or transient disabilities from classification under HTSUS provision 9817.00.96. Accordingly, the gas-line system is ineligible for this provision. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

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) James P. Forkan Director National Commodity Specialist Division