The Product
- A set of four flexible foam grips in different sizes, sold as the 2-Direction Adaptive Foam Grip Set.
- Made wholly of ethylene vinyl acetate (EVA) foam plastic.
- Each grip has a different sized port for different art instrument widths, and two hole positions for every stage of hand grip.
- Designed to help a person with a disability hold paint brushes. The brushes aren't included.
- Intended for children and young adults with permanent disabilities, and sold mainly to facilities that house or work with them, for their art programs.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| 2-Direction Adaptive Foam Grip Set | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
| 2-Direction Adaptive Foam Grip Set (secondary classification) | HTS 9817.00.96 | Articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped |
Explanation
CBP found the grip set is an article of plastic that no other heading describes more specifically, so it falls under heading 3926, other articles of plastics.
For the secondary classification, CBP asked whether the grips are specially designed or adapted for the use or benefit of the handicapped under the Nairobi Protocol. It applied the five factors from HQ 556449: the article's physical properties, whether its features make use by the general public improbable, who imports it, where it is sold, and its condition at import. Chapter 98, Subchapter XVII, U.S. Note 4(a) defines a handicapped person as one with a permanent or chronic impairment that substantially limits a major life activity. CBP found the grips are specifically designed for use by the handicapped and meet that note.
The letter also notes. CBP said the secondary classification also exempts the grips from the Merchandise Processing Fee. The letter notes that the additional duties under the one chapter 99 subheading it names do not apply to goods properly entered under a chapter 98 provision, apart from a few chapter 98 lines it lists.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a foam grip made wholly of EVA plastic?
- Is it designed to help a person with a disability hold a paint brush or similar art instrument?
- Is it intended for people with permanent disabilities and sold mainly to facilities that serve them?
- Does it fit a range of hand grip stages and instrument widths?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.90.9989 | ✓ Still in the schedule | Heading 3926 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N341630 (t-grip tools) and N341633 (a pole grip tool) were issued the same day and reached the same two lines. N349659 covers plastic grip assists, and N342130 covers an EVA foam kayak component.
- N341630August 20, 2024T-grip tools from China3926.90.9989, 9817.00.96
- N359076March 18, 2026Plastic foam gasket from China3926.90.4590
- N341633August 20, 2024Pole grip tool from China3926.90.9989, 9817.00.96
- N349659June 26, 2025Plastic grip assists from China3926.90.9989
- N337357January 19, 2024EVA foam kayak component from China3926.90.9985
- N342130August 28, 2024EVA foam kayak component from China3926.90.9989
- N316741January 11, 2021Foam water pad from China3926.90.9985
- N322257November 3, 2021Protective foam buffers from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N341634 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms