In your original submission, you indicate the product is intended to be used in conjunction with a continuous positive airway pressure (“CPAP”) machine. You indicate that the air filter, marked as part “36851” on its packaging, also referred to as “Part no. 36851/R360-7221,” is an air filter that is used to clean the air of particulates (dust and pollen) as it moves through the CPAP machine. The air filter is said to be composed wholly of polyester and is custom fitted to the necessary size for the S9 and Air10 CPAP machine and will be imported from China. You state there is no other use for the air filters. Our observations indicate that the each of the four corners of the nonwoven air filters have been rounded and the edges have been heat sealed and are visibly tapered.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N318640