CLA-2-96:OT:RR:NC:N4:433
Lawrence R. Pilon, Esq.
Hodes Keating & Pilon
Attorneys at Law
134 North LaSalle St., Suite 1300
Chicago, IL 60602
RE: The tariff classification of surgical hand scrub and nail pick in a povidone-iodine solution.
Dear Mr. Pilon:
In your letter dated June 15, 2010, on behalf of Medline Industries, Inc., you requested a tariff classification ruling.
Review of the sample and its packaging indicate a sterile surgical scrub brush and sponge, with a nail pick, filled with approximately 20 ml of polyvinylpyrrolidone (PVP) in a 15% solution. The providone-iodine (germicidal) solution is a water-soluble complex of iodine and PVP that exhibits a broad range of microbicidal activity to fight against bacteria, fungi, microorganisms, protozoa, molds and viruses. One side of the brush is composed of molded plastic-bristles, while the other side of the brush is composed of a plastic foam sponge. This combination brush and sponge, with nail pick, in a germicidal solution, is used by medical and surgical personnel to scrub and disinfect arms, hands, and fingernails prior to medical and surgical procedures. It is indicated that the item is for one time application.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, 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 GRIs 2 through 6 may then be applied in order. The applicable GRIs are as follows:
GRI 3(b): Mixtures, composite goods consisting or 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.
GRI 3(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.
Further provided, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
In describing the general content and arrangement of Chapter 90, the ENs state in pertinent part that: "This Chapter covers a wide variety of instruments and apparatus which are, as a rule, characterized by their high finish and high precision." The ENs for Heading 9018, HTSUS, state in pertinent part that the heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate. Further provided under the ENs for Heading 9018 is an extensive list of instruments and appliances for human medicine or surgery. Upon review of the list of exemplars that are characterized as refined instruments and apparatus for human medicine or surgery, we find that the combined scrub brush and sponge, with nail pick, in a germicidal solution, does not meet this condition.
As the item with nail pick, in a germicidal solution, is not ejusdem generis provided for in Heading 9018, ENs, we find that Chapter 96, Legal Note 1(f), to the HTSUS, excluding articles of Chapter 90, is inapplicable. See Headquarters Ruling Letter, HQ 964562 dated December 22, 2000, in which a cotton tip applicator, sterile and non-sterile, used for: (1) applying ointments and antiseptics to wounds, (2) cleansing or removing debris from a wound, and (3) various other medical purposes, was not within the principle of ejusdem generis as the item did not possess the essential characteristic or purpose that unite the articles enumerated eo nomine. Consistent with HQ 964562, we find that the item with nail pick, in a germicidal solution, used by appropriate medical/surgical personnel to wash their arms, hands and fingernails prior to medical or surgical treatment not to be within the class of articles that unites the provision of Heading 9018, HTSUS – the subject merchandise is not an instrument or appliance directly used in medical and surgical procedures.
It is our opinion, no predominate characteristic or single factor defines the essential character of the subject merchandise in a povidone-iodine solution. The combined brush and sponge, with nail pick, in a germicidal solution, are all necessary in the proper washing and disinfecting of ones arms, hands, and fingernails, prior to any medical or surgical treatment being preformed. As the tariff provision for brushes falls last in the nomenclature, the item is classifiable in Heading 9603, HTSUS.
The applicable subheading for the combined scrub brush and sponge, with nail pick, used to wash hands prior to medical and surgical treatment, will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…..Other; Other. The rate of duty will be 2.8% ad valorem.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division