CLA-2 CO:R:C:M 950432 DWS
District Director of Customs
Second and Chestnut Streets
Philadelphia, PA 19106
RE: Infusion Set; HQ 085088; Fistula Needle Set;
Protest No. 1101-91-100193
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 1101-91-100193, dated May 16, 1991, concerning your
action in classifying and assessing duty on infusion sets under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The subject "Surewing" infusion set is used for the
intravenous application of medications. It is almost identical
to the fistula needle set ruled upon in HQ 085088, dated March
12, 1990. The fistula set in that case consisted of a 4-12 inch
plastic tube fitted at one end with a 14-17 gauge, a 1-1 and 1/2
inch stainless steel needle, and a needle guard and stabilizer.
Fitted at the other end was a protective cap. Options for the
set included backeyes, rotatable hubs and clamps. The apparatus
is clinically used for the intravenous application of medication,
blood serum, and glucose and sodium chloride solution into the a
patient's circulatory system. Counsel for the importer claims
that the subject infusion set and the fistula needle set in HQ
085088 "are essentially the same product with the same use."
(Counsel's Brief, May 15, 1991).
ISSUE:
What is the proper classification of the "Surewing" infusion
set under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The merchandise was entered under subheading 9018.39.00,
HTSUSA, which provides for: "[i]nstruments and appliances used in
medical, surgical, dental or veterinary sciences: [s]yringes,
needles, catheters, cannulae and the like; parts and accessories
thereof: other." However, the merchandise was liquidated under
subheading 9018.90.80, HTSUSA, which provides for: "[o]ther
instruments and appliances and parts and accessories thereof:
[o]ther: [o]ther."
Because the subject infusion set and the fistula needle set
in HQ 085088 are virtually the same, we hold that the merchandise
is classifiable under subheading 9018.39.00, HTSUSA.
HOLDING:
The "Surewing" infusion set is classifiable under subheading
9018.39.00, HTSUSA. The protest should be granted in full. A
copy of this decision should be attached to the Customs Form 19
and mailed to the protestant as part of the notice of action on
the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division