CLA–2 OT:RR:CTF:TCM H190656 AMM

Port Director
Service Port – Laredo
Lincoln/Juarez Bridge, Administrative Bldg. #2
P.O. Box 3130
Laredo, TX 78044-3130
Attn: Reynaldo Peña

RE: Internal Advice Request; classification and entry requirements of medical supplies which incorporate sub-kits from unrelated outside health care suppliers; 19 C.F.R. §177.11; CBP Form 7501

Dear Port Director,

This is in regard to your memorandum dated October 17, 2011, forwarding with comments a request for Internal Advice initiated by Medline Industries, Inc. (Medline), pursuant to 19 C.F.R. §177.11, that the Service Port of Laredo (the Port) seek advice from U.S. Customs and Border Protection (CBP) Headquarters regarding the appropriate content and means of data entry for entries of medical supplies that incorporate sub-kits obtained from unrelated outside health care suppliers. In addition you also request internal advice on behalf of the port on the proper 7501 and invoice reporting elements for the imported goods.

FACTS:

Medline imports medical kits from Mexico to the United States. These medical kits are comprised of various components. The individual components are shipped to a plant in Mexico and combined into a kit. The kit is then shipped to the United States. In many cases, these kits incorporate sub-kits provided by health care suppliers unrelated to Medline. They are incorporated into Medline’s kits without being unsealed. Medline asserts that, for business reasons, the unrelated health care supplier will not supply certain information to Medline, such as countries of origin, manufacturer IDs, AD/CVD case numbers, gross weights, entered values, and AD/CVD duty rates of the components within the sub-kits. In their original submission, dated October 4, 2011, page 2, Medline stated:

These surgical packs contain the specific medical devices and items arranged and packaged to enable a hospital, surgical center, or similar healthcare end-user to perform a specific designated surgical procedure. Many of these surgical packs are custom-designed by the purchasing healthcare provider, in consultation with Medline, to provide the precise components desired, arranged and packed in the optimal order and positions determined by the healthcare provider, to carry out the surgical procedure in question based on the healthcare provider’s customized protocol for that procedure.

Medline and the Port have requested that CBP provide internal advice on what information must be provided at the time of entry. As an example, Medline has submitted detailed information on one specific kit, called the “Open Heart CDS-4,” which is a surgical procedure pack intended for use by health care professionals in the performance of open heart surgery. The kit is designed to contain every item that a health care professional would need to perform this procedure. In addition, the Port has also asked that we consider the classification of the “Vaginal Delivery Pack-LF,” which is a surgical procedure pack intended for use by healthcare professionals during the vaginal birth of a human infant. This kit is designed to contain every item that a health care professional would need to perform this procedure. The Port submitted a sample of the “Vaginal Delivery Pack-LF” to this office for review, as well as the entry information.

The “Open Heart CDS-4” surgical procedure pack contains 155 individual components. Most of these components are supplied by Medline directly to the facility in Mexico. The instant surgical procedure pack contains items such as gauze, sutures, cloth drapes, scalpels, and a sternum saw. It also contains a permanent marker and a disposable mop head. Furthermore, nineteen (19) of the components in this surgical pack are purchased from a supplier as a sealed “sub-kit,” for inclusion in the instant pack. This sub-kit is purchased from an unrelated healthcare supplier, and is incorporated into the instant product without unsealing it. Medline asserts that the unrelated health care supplier will not supply the countries of origin, manufacturer IDs, AD/CVD case numbers, gross weights, entered values, and AD/CVD duty rates of the components within this sub-kit.

The “Vaginal Delivery Pack-LF” surgical procedure pack contains 128 individual components. All but 26 of the components are contained in one of three sealed sub-kits for inclusion in the instant pack. Two of these three sub-kits each contain two sub-sub-kits within them. The instant surgical procedure pack contains items such as syringes, needles, bandages, gauze, cloth drapes, and maternity pads. It also contains “Johnson & Johnson Head-to-Toe Baby Wash” baby soap, an infant shirt made of 55% cotton and 45% polyester, and two infant sized disposable diapers. Medline entered the instant “Vaginal Delivery Pack-LF” on August 30, 2011, under Entry No. XXX-XXXX525-2. The pack was described as “OTH INSTR/APL PT/ACS, USE MED” and assigned a dollar value for the entire pack. The items in the pack were not listed separately on the CBP Form 7501.

ISSUES:

A. Are the instant “Open Heart CDS-4” surgical procedure pack and the “Vaginal Delivery Pack-LF” surgical procedure pack classified as a “set” under GRI 3(b), or must each component of the pack be classified separately?

B. Must each component of the instant surgical procedure pack be listed and classified separately on the entry summary, CBP Form 7501?

LAW AND ANALYSIS: A. Classification

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The 2011 HTSUS provisions under consideration are as follows:

3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: ---------------------------- 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: 4818.40 Sanitary napkins and tampons, diapers and diaper liners and similar sanitary articles: ---------------------------- 6111 Babies' garments and clothing accessories, knitted or crocheted: 6111.20 Of cotton: 6111.20.20 T-shirts, singlets and similar garments, except those imported as parts of sets ---------------------------- 6307 Other made up articles, including dress patterns: 6307.10 Floorcloths, dishcloths, dusters and similar cleaning cloths: 6307.10.10 Dustcloths, mop cloths and polishing cloths, of cotton ---------------------------- 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: 9018.90 Other instruments and appliances and parts and accessories thereof: Other: 9018.90.80 Other ---------------------------- 9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): 9603.90 Other: 9603.90.80 Other: --------------------------- 9608 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: 9608.20.00 Felt tipped and other porous-tipped pens and markers ----------------------------

GRI 3 states:

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

EN (VIII) to GRI 3 states: “The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.”

EN (X) to GRI 3 states, in pertinent part:

For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

The products at issue are surgical procedure packs. They contain the specific medical devices and items arranged and packaged to enable a hospital, surgical center, or similar healthcare professional to perform a specific designated surgical procedure. The “Open Heart CDS-4” at issue consists of 155 separate components, such as gauze, drapes, scalpels, syringes, bowls, tape, and other various articles. The “Vaginal Delivery Pack-LF” at issue consists of 128 separate components, such as syringes, needles, bandages, gauze, cloth drapes, and maternity pads. Even though a medical professional may not use each and every item in these surgical procedure packs during a given procedure, each component is specifically intended to be available for use during that procedure, should it be necessary. The contents of the box are custom designed in cooperation with specific customers, who indicate which components the pack should contain and what order they are placed into the box.

With regard to both the “Open Heart CDS-4” and the “Vaginal Delivery Pack-LF” there is no dispute that the individual items contained within them are individually classifiable under the HTSUS. Likewise, there is no dispute that there is no single heading which covers the entire surgical procedure pack. Medline asserts that, rather than classifying each individual component of the instant packs, the entire packs themselves should be classified as “goods put up in sets for retail sale” under GRI 3(b).

GRI 3 provides rules for goods that are prima facie classifiable under two or more headings. GRI 3(a) states that “[t]he heading which provides the most specific description shall be preferred to headings providing a more general description.” The instant surgical procedure packs are goods made up of separate components, all of which are contained in a single package. Each component is classifiable in a separate heading within the HTSUS. According to GRI 3(a), each heading is to be regarded as equally specific. Thus, the instant surgical procedure pack cannot be classified by operation of GRI 3(a). GRI 3(b) states that “goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character[.]” The phrase “goods put up in sets for retail sale” is defined in EN (X) to GRI 3, as set out above.

CBP has addressed the particular need or specific activity requirement of EN(X)(b) to GRI 3 as requiring a relationship between the articles contained in a group, and such relationship must establish that the articles are clearly intended for use together for a single purpose or activity to comprise a set under GRI 3(b). See, e.g., Headquarters Ruling Letter (HQ) 953472, dated March 21, 1994. Consistent with CBP’s analysis of GRI 3(b), the United States Court of International Trade (CIT) agreed that “for goods put up together to meet the ‘particular need’ or ‘specific activity’ requirement and thereby be deemed a set, they must be so related as to be clearly intended for use together or in conjunction with one another for a single purpose or activity.” See Estee Lauder, Inc. v. United States, 815 F. Supp. 2d 1287, 1295 (Ct. Int’l. Trade 2012); See also Dell Products LP v. United States, 714 F. Supp 2d. 1252 (Ct. Int’l Trade 2010) (Dell Products I) (stating that GRI 3(b) “only requires that the component satisfies a ‘particular’ need”), aff’d Dell Products LP v. United States, 642 F.3d 1055 (Fed. Cir. 2011) (Dell Products II). In Estee Lauder, the CIT considered the classification of cosmetic items put up together for the activity of applying makeup, and concluded that because each item by itself was specifically related to makeup and had an identifiable, individual use that was intended for use together or in conjunction with one another for the single activity of putting on makeup, the cosmetic items met a particular need and were therefore “retail sets” pursuant to GRI 3(b). Estee Lauder, 815 F. Supp. 2d at 1295-1296.

The courts have also examined the requirements of EN(X)(c) to GRI 3(b). See Dell Products I; See also Estee Lauder. At issue in the Dell Products cases was whether secondary batteries for laptop computers, sold as optional accessories to Dell’s retail customers and then packaged with the computer, constituted a “retail set” for purposes of GRI 3(b). The case stems from CBP’s decision in HQ 967364, dated December 23, 2004, which stated, “Even in those cases where the listed price includes an additional battery, if the customer does not want to purchase the additional battery, it can be deleted from the order and the price is adjusted accordingly, and the customer can choose other features of the advertised laptop.” In HQ 967364, CBP found that the laptop and articles sold with it including the secondary battery packaged with the laptop did not constitute a retail set because the goods did not satisfy EN(X)(c) to GRI 3(b). As CBP stated in HQ 967364, “the offer for retail sale took place prior to the goods being put up.” In Dell Products I, the CIT agreed, finding that the contents of a customized order are determined by an individual customer and that the grouping of the goods was not “fixed” when offered for sale. See Dell Products I, 714 F. Supp. 2d, at 1262. Furthermore, the CIT also determined that the articles did not meet the second requirement of a retail set, as the secondary battery and laptop were not offered or displayed together. See Id., at 1261.

Turning first to the “Open Heart CDS-4” surgical pack, and with regard to EN(X)(a) to GRI 3, the importer identifies twenty-one (21) different headings under which the various components of the instant surgical pack might be classified. As such, EN(X)(a) to GRI 3 is satisfied.

With regard to EN(X)(b) to GRI 3, the issue is whether the 155 items in the instant surgical pack have a nexus with each other such that they are all intended to be used together or in conjunction with one another to meet a particular need or carry out a specific activity. It is CBP’s conclusion that these 155 items will be used together or in conjunction with one another to meet a particular need or carry out a specific activity, namely that of performing an open heart surgery. The instant surgical pack contains many diverse items, such as gauze, sutures, cloth drapes, scalpels, and a sternum saw. While not every single item may necessarily be used during the procedure, CBP understands that the various items are intended to be used together to further the specific activity of open heart surgery. As such, EN(X)(b) to GRI 3 is satisfied. See, e.g., HQ 953472, dated March 21, 1994; and HQ 965554, dated August 12, 2002.

With regard to EN(X)(c) to GRI 3, Medline asserted that the contents of the pack is custom-designed by the healthcare provider. Once the pack is designed and assigned a product number, the customer may order any given quantity of that specific pack. The contents of the pack are fixed before the order takes place, unlike the situation in HQ 967364 and Dell Products I. Furthermore, this is a retail sale because the pack is then sold directly to the healthcare provider. As such, EN(X)(c) to GRI 3 is satisfied.

As discussed above, the “Open Heart CDS-4” surgical pack satisfies the requirements of EN(X) to GRI 3. Accordingly, the 155 items in the “Open Heart CDS-4” surgical pack are properly considered to be “goods put up in sets for retail sale” within the meaning of GRI 3(b).

The phrase “essential character” is defined by EN (VIII) to GRI 3, which states: “The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.”

Medline alleges that the essential character of the instant surgical procedure pack is bestowed by heading 9018, HTSUS. CBP notes that 59 of the 155 components of the pack are alleged to be classifiable under heading 9018, HTSUS. Each of these components (like all the components of the instant surgical pack) are intended for use during open heart surgery. Furthermore, CBP notes that these 59 components represent approximately 72% of the value of the instant product. Therefore, CBP finds that the essential character of the instant surgical procedure pack is imparted by these 59 components, and that the pack is properly classified under heading 9018, HTSUS. Furthermore, with regard to classification at the subheading level, 20 of the 59 components are classified under subheading 9018.90.80, HTSUS, and these components account for approximately 88% of the value of the 59 components (and approximately 63% of the value of the entire “Open Heart CDS-4” surgical pack). As such, the instant surgical pack is properly classified under subheading 9018.90.80, HTSUS, which provides for “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Other instruments and appliances and parts and accessories thereof: Other: Other”.

Turning next to the “Vaginal Delivery Pack-LF” surgical pack, neither the importer nor the Port has identified the various headings under which the 128 items in that package are classified. The Port delivered a sample to this office for review. The instant surgical procedure pack contains items such as syringes, needles, bandages, gauze, cloth drapes, “Johnson & Johnson Head-to-Toe Baby Wash,” (properly classified under heading 3401, HTSUS. See, e.g., NY N200651, dated February 17, 2012; NY N101396, dated April 26, 2010), and an infant shirt made of 55% cotton and 45% polyester (properly classified under heading 6111, HTSUS. See e.g., NY N122982, dated October 4, 2010; NY 850750, dated April 5, 1990). The pack also contains two infant sized disposable diapers and twenty four maternity pads (both properly classified under heading 4818, HTSUS(2011). See, e.g., NY I87938, dated November 14, 2002 (diapers); HQ 965891, dated November 6, 2002 (diapers); and HQ 965890, dated November 6, 2002 (sanitary napkins)). As such, EN(X)(a) to GRI 3 is satisfied.

With regard to EN(X)(b) to GRI 3, the issue is whether the 128 items in the instant surgical pack have a nexus with each other such that they are all intended to be used together or in conjunction with one another to meet a particular need or carry out a specific activity. It is CBP’s conclusion that these 128 items will be used together or in conjunction with one another to meet a particular need or carry out a specific activity, namely the vaginal delivery of a human baby. The instant surgical pack contains many diverse items, such as syringes, needles, bandages, gauze, cloth drapes, and maternity pads. While not every single item may necessarily be used during the procedure, CBP understands that the various items are intended to be used together to further the specific activity of the vaginal delivery of a baby and the immediate care of the infant and postpartum mother. As such, EN(X)(b) to GRI 3 is satisfied. See, e.g., HQ 953472, dated March 21, 1994; and HQ 965554, dated August 12, 2002.

With regard to EN(X)(c) to GRI 3, Medline asserted that the contents of the pack is custom-designed by the healthcare provider. Once the pack is designed and assigned a product number, the customer may order any given quantity of that specific pack. The contents of the pack are fixed before the order takes place, unlike the situation in HQ 967364 and Dell Products I. Furthermore, this is a retail sale because the pack is then sold directly to the healthcare provider. As such, EN(X)(c) to GRI 3 is satisfied.

As discussed above, the “Vaginal Delivery Pack-LF” surgical pack satisfies the requirements of EN(X) to GRI 3. Accordingly, the 128 items in the “Vaginal Delivery Pack-LF” surgical pack are properly considered to be “goods put up into sets for retail sale” within the meaning of GRI 3(b).

With regard to the essential character determination of the “Vaginal Delivery Pack-LF”, CBP notes that Medline entered this surgical pack as a set under heading 9018, HTSUS, specifically under 9018.90.80, HTSUS. However, on the CBP Form 7501, Medline did not assert the classification of each of the 128 items in the pack, nor did they assert the values of any of the individual items. After a review of the items contained within the pack itself, CBP finds that 26 of the 128 items are classified under heading 4818, HTSUS(2011). CBP also notes that these items (specifically, the maternity pads and diapers) make up a substantial part of the bulk of the kit, much more so than the items classified in headings 9018 or 3005, HTSUS. However, Medline provided no information as to the value of the specific items within the kit. While we agree that this product may be classified as a set under GRI 3(b), CBP does not have enough information to determine the essential character of the instant surgical pack at this time.

B. Form 7501 Requirements

The Port has requested internal advice as to whether each item within the instant surgical packs should be reported on a separate line of the CBP Form 7501 as if it were separately classified. Medline proposes to declare that certain items within the instant packs are contained within “sub-kits,” and further proposes to declare the sub-kits as a separate line item, rather than declaring each item within the sub-kit separately. For example, the “Open Heart CDS-4” surgical pack contains within it the “Basin B Pack” sub-kit. Medline proposes to declare the “Basin B Pack” as a single line on the CBP Form 7501, rather than declare each individual item within the sub-kit in a separate line. CBP notes that many of the sub-kits contain drugs and medical devices that require registration with the Food and Drug Administration (FDA), and subsequent verification with the FDA after importation. Furthermore, CBP notes the Port’s concern that allowing Medline to declare a sub-kit as a single line item may circumvent the transmission of crucial information to the FDA.

According to Section 141.4(a), CBP Regulations (19 C.F.R. §141.4(a)), “All merchandise imported into the United States is required to be entered, unless specifically excepted.” See also 19 U.S.C. §1484(a)(1)(A). An importer is required to complete the entry by filing the declared value, classification and rate of duty applicable to the merchandise, and such other information as is necessary to enable CBP to collect accurate statistics with respect to the merchandise. See 19 U.S.C. §1484(a)(1)(B)(ii); See also 19 C.F.R. §141.61(a) and (e). The General Statistical Notes (GSNs) to the HTSUS list the statistical information an importer is required to provide, which includes the country of origin, a description of the goods, the 10-digit HTSUS number under which the goods are classified, the gross weight of the goods imported, and the value of the goods. See GSN 1(a)(vi), (ix), (x), (xi), and (xiii), HTSUS.

The “CBP Form 7501 Instructions,” dated October 3, 2005, describe how the entry summary is to be prepared for GRI 3(b) and (c) sets. The Instructions state: “[E]ach article in the set (including the article designated with a prefix of ‘X’) should be reported on a separate line as if it were separately classified. Precede these HTS numbers with an SPI of ‘V.’” The Instructions also require that each line include the applicable classification code, entered value, AD/CVD number, gross weight, and country of origin. See also HQ 231334, dated May 25, 2006 (explaining that each component of a set must be reported on a separate line on the entry summary, as if it were separately classified.)

Medline has asked CBP to consider, as an example, the “Open Heart CDS-4” surgical procedure pack. It consists of 155 different components. With regard to all but nineteen (19) of the components, Medline is able to provide all the data required by CBP. However, the remaining 19 components are part of a sub-kit, which is purchased from an unrelated supplier. According to Medline, this supplier refuses to furnish any information related to the country of origin, manufacturer ID, AD/CVD case number, gross weight, entered value, and AD/CVD duty rate, with regard to the 19 components of the sub-kit.

CBP can find no applicable exception to the entry requirements of 19 C.F.R. §141.4(a). Nor does Medline disclose any reason why any of the components contained in the surgical kit should be excepted from this regulation. Therefore, Medline is required to enter each component of the surgical kit in accordance with 19 C.F.R. §141.4(a), including the components of sub-kits supplied by Medline’s sub-suppliers.

As discussed above, the instant surgical packs were determined to be “goods put up into sets for retail sale”, and were classified as sets by operation of GRI 3(b). Therefore, each component of these sets must be reported on a separate line at the time of entry. See, e.g., HQ 231334. Information associated with the country of origin, manufacturer ID, AD/CVD case number, gross weight, entered value, and AD/CVD duty rate must be included, as detailed in the “CBP Form 7501 Instructions.” See 19 C.F.R. §141.61(c) and (e); See also GSN 1(a)(vi), (ix), (x), (xi), and (xiii), HTSUS. Therefore, all the components imported in the instant surgical procedure packs must be listed and classified separately on the entry summary, CBP Form 7501.

HOLDING:

By operation of GRI 3(b) and GRI 6, the instant “Open Heart Surgery CDS-4” surgical pack is properly classified as a set under heading 9018, HTSUS, specifically under subheading 9018.90.80, HTSUS, which provides for “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Other instruments and appliances and parts and accessories thereof: Other: Other”.

By operation of GRI 3(b) and GRI 6, the “Vaginal Delivery Pack-LF” surgical pack is properly classified as a set. However, the record does not contain information sufficient to determine the correct heading or subheading under which to classify this product. As such, CBP cannot classify this product at this time.

Each of the items imported in the instant surgical procedure packs, including those contained in sub-kits, must be individually listed and classified separately on the entry summary, CBP Form 7501. This information must include the country of origin, manufacturer ID, AD/CVD case number and duty rate if applicable, gross weight, and entered value, as required in 19 C.F.R. §141.61. Instructions on the proper filing of CBP Form 7501 is available at .

Duty rates are provided for the internal advice applicant’s convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

You are directed to mail this decision to the internal advice applicant, no later than 60 days from the date of this letter. On that date the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.CBP.gov, by means of the Freedom of Information Act, and other public methods of distribution.


Sincerely,

Myles B. Harmon, Director
Commercial and Trade Facilitation Division