Background

Prosthesis Alignment Systems

In the July 1, 2026, Customs Bulletin and Decisions, U.S. Customs and Border Protection is modifying a ruling to hold that imports of a prosthesis alignment system is eligible for duty-free treatment under the Nairobi Protocol.

The item at issue is a titanium alignment system for below-the-knee modular limb prostheses. It consists of a 30mm diameter tube adaptor with integrated four-screw alignment head and sliding adaptors for either a laminate or thermoplastic socket.

In ruling NY A85213 CBP determined that this system (1) is classified as a part for artificial body parts under HTSUS 9021.30.0000 but (2) is ineligible for duty-free treatment under HTSUS 9817.00.96. That subheading implements the Nairobi Protocol and provides for duty-free treatment for “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.” However, CBP has now determined that the system at issue meets all five of the factors used to determine whether an article meets that description.

Ruling HQ H355932 will modify ruling NY A85213 to reflect this change, effective for goods entered or withdrawn from warehouse for consumption on or after Aug. 30.

Backseat Protectors

In the June 24, 2026, Customs Bulletin and Decisions, CBP is reclassifying a vehicle backseat protector as a motor vehicle accessory under HTSUS 8708.99.81 (2.5 percent duty) rather than as a made-up article under HTSUS 6307.90.9889 (7 percent duty).

The item at issue is designed specifically to fit the back seat of a motor vehicle and protect the upholstery when a pet is in the back seat. It is composed of quilted microfiber polyester fabric with polyester fill and has a non-slip backing. There are two adjustable straps that fit around the headrests to hold the back portion in place.

Noting a federal court decision holding that an accessory must bear a direct relationship to the primary article it accessorizes, CBP finds that the cover meets this criterion because it is specifically designed to fit the back seat and protect its upholstery.

Ruling HQ H286664 will revoke NY N283781 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Aug. 23.

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