The Product
- Made of acetal plastic, cylindrical, about 0.75 inches across and 1.4 inches long.
- Holds an O-ring that seals the quick disconnect valve on the Liberator Liquid Oxygen Reservoir and keeps dust and debris out of it.
- A 12-inch beaded stainless-steel chain connects it to the reservoir, and the cap is removable.
- Used with a stationary reservoir that sits in a home and stores and supplies supplemental oxygen to patients.
- Specially designed to fit the Liberator reservoir, with no other known use.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Dust cap | HTS 3926.90.9989 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther |
| Dust cap, secondary classification | HTS 9817.00.96 | [a]rticles 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: [o]ther |
Explanation
CBP placed the dust cap in chapter 39 because it is made primarily of plastic. Heading 3926 covers other articles of plastics. CBP found no provision that covers the cap more specifically, so it falls under 3926.90.9989.
CBP also allowed 9817.00.96. Chapter 98, Subchapter XVII, U.S. Note 4(a) defines handicapped persons as anyone with a permanent or chronic impairment that substantially limits a major life activity such as breathing. Ruling N351475 had found the Liberator reservoir specifically designed for people with a permanent or chronic heart, lung or other respiratory disease. CBP treated the dust cap as an accessory to that reservoir, so it meets Note 4(a).
Headings CBP ruled out
- Heading 9019: Ruling N351475 had found the Liberator reservoir to be a container for compressed or liquefied gas rather than an oxygen therapy apparatus of heading 9019, so components such as the dust cap are excluded as well.
- Heading 3923: After Jing Mei Automotive (USA) v. United States, the caps and closures line of heading 3923 covers only closures for containers used to pack, support or convey goods, and this cap serves a stationary home oxygen reservoir.
The letter also notes. CBP noted that with the secondary classification the cap is also exempt from the Merchandise Processing Fee.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a cap made mainly of plastic?
- Does it seal and protect a valve on an oxygen reservoir?
- Is the reservoir stationary equipment in a home, rather than a container used to pack or ship goods?
- Is it an accessory to equipment made solely for people with chronic heart, lung or respiratory disease (9817.00.96)?
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
N356785, a plastic sleeve, is on the same line, and N341337 (a plastic spacer) and N342118 (a plastic tool) cite 3926.90.9989 together with a Chapter 99 line. N328944 (a plastic pipette), N332780 (a plastic wheel), N333374 (a plastic bin), N325536 (a plastic gasket) and N336142 (plastic syringes) classify other articles of plastics on other lines of heading 3926.
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N332780May 19, 2023Plastic wheel from China3926.90.9985
- N325536May 5, 2022Plastic gasket from China3926.90.4590
- N333374June 15, 2023Plastic bin from China3926.90.9985
- N336142November 15, 2023Plastic syringes from China3926.90.2100
- N341337August 6, 2024Plastic spacer from China3926.90.9989
- N342118September 5, 2024Plastic tool from China3926.90.9989
- N356785December 17, 2025Plastic sleeve from China3926.90.9989
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N357882 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