Customs Ruling of the Week – Classification of the Sidestream Mask and Tubing (Disposable) Kit

In ruling NY N318037 (March 31, 2021), Customs and Border Protection (CBP) discussed the classification of the Sidestream Tubing and Mask (disposable) kit. Each kit consists of a Sidestream disposable plastic assembly (nebulizer), a child aerosol mask assembly, disposable plastic tubing, and an instruction manual.  The ruling states that the kit will be used with an air compressor to form a nebulizer compressor system.  The system treats patients with asthma and other chronic breathing problems.

CBP determined that the applicable subheading for the Sidestream Mask and Tubing (disposible) kit is 9019.20.0000, HTSUS, which provides for “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.”  The general rate of duty will be Free.

CBP also determined that the kit is entitled to free duty and MPF treatment under subheading 9817.00.96, HTSUS, as a part of an article specially designed or adapted for the use or benefit of the handicapped.  The ruling stated that the kit is a “part” of the nebulizer compressor system, which is “specially designed or adapted for the handicapped.” The kit is specifically designed for use with the air compressor as the items within the kit consist of integral components for the nebulizer compressor system, which is designed for individuals with chronic breathing difficulties like asthma.