CLA-2-90:RR:NC:1:105 C82348

Ms. Analisa Leggatt
Expeditors International of Washington, Inc.
601 N. Nash Street
El Segundo, CA 90245

RE: The tariff classification of the "Sullivan V, V Plus and V Elite" from Australia

Dear Ms. Leggatt:

In your letter dated November 24, 1997, you requested a tariff classification ruling on behalf of Resmed Corporation.

The "Sullivan V" is a basic nasal CPAP (Continuous Positive Airways Pressure) device which provides ventilatory assistance to users with obstructive sleep apnea. It consists of a microprocessor control to set the user's own parameters, a delay timer which delays the start of treatment pressure, a two-stage air filter to remove dust and pollens from the air and indicator lights on the front panel to indicate when the unit is on or in a delay timer mode.

The "Sullivan V Plus" is identical with an additional feature. This unit has an LED pressure indicator to indicate when pressure is being delivered.

The "Sullivan V Elite" is also identical to the other two units with an additional feature. It has a pressure feedback feature which compensates for changes in atmospheric pressure.

The applicable subheading for the "Sullivan V, V Plus, and V Elite" will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. The rate of duty will be 1.5 percent ad valorem. The rate of duty beginning January 1, 1998 will be 0.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Eric Francke at (212) 466-5669.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division