CLA-2-25:OT:RR:NC:2:236

Ms. Eleanore Kelly- Kobayashi
Rode and Qualey
59 West 39th Street
N.Y. N.Y. 10018

RE: The tariff classification of BD PosiFlush pre filled saline solution syringe from Ireland

Dear Ms. Kelly-Kobayashi:

In your letter dated August 14, 2009 you requested a tariff classification ruling on behalf of Becton Dickinson and Company.

The BD PosiFlush consists of saline solution packaged in a disposable plastic syringe. The pre filled saline solution syringe is intended to be used for the flushing of intravenous catheters.

You propose classifying the BD PosiFlush pre filled saline solution syringe under HTS 9018.31.0080 which provides for syringes, with or without needles, parts and accessories thereof. The fact that that your product in its imported condition is pre filled with saline solution and not empty would keep it from being classified as a syringe. The syringe will be disposed of after the saline solution is dispensed. The BD PosiFlush will be classified by virtue its contents.

The applicable subheading for the BD PosiFlush pre filled saline solution syringe will be, 2501.00.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free flowing agents; sea water. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

A copy of the 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 the ruling, contact National Import Specialist Debra Wholey at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division