CLA-2-94:OT:RR:NC:N4:433
Eleanore Kelly-Kobayashi, Esq.
Rode & Qualey
Attorneys at Law
55 West 39th Street
New York, NY 10018
RE: The tariff classification of trolleys from Mexico.
Dear Ms. Kelly-Kobayashi:
In your letter dated October 8, 2010, on behalf of Med-Safe Systems and parent company Becton Dickinson and Company (BD), you requested a tariff classification ruling.
Descriptive and illustrative literature describes the merchandise as five trolleys used to carry extra large waste collectors. Specifically, the trolleys are used with their waste collectors [containers] for the disposal of sharps (form of medical waste composed of any device or object used to puncture or lacerate skin), chemotherapy waste, and other hazardous waste. The trolleys are manufactured using polypropylene or polyethylene resins, and colorant. The trolleys are designed to hold medical waste collectors ranging from 9 to 19 gallons in capacity. Each trolley has four, three-inch castors, of which the back castors have locking mechanisms. Standard trolleys and foot-operated trolleys are available.
Per Company provided information, the following five trolleys are designated by category: (1) Extra Large, (2) Chemotherapy, (3) Pharmaceutical, (4) RCRA (Resource Conservation, and Recovery Act), and (5) BD Recykleen™. Based on the category of trolley, the medical waste collectors are described as follows:
Extra Large Sharps: the collectors feature dual opening hinges and sliding tops with VAT (visual, audible and tactile) perimeter locks, temporary closure, handles and clear tops to view the fill level.
Chemotherapy: the collectors feature a variety of lid designs and sizes for disposal of trace chemotherapy waste. These collectors are designed to be leak resistant, are easily identified by color and label, and come with a liquid-absorbent material pre-attached to the inside bottom of the collector.
Pharmaceutical: the collectors feature a variety of lid designs and sizes to collect and dispose of unused, expired, or older pharmaceutical waste. These collectors are designed to be leak resistant, are easily identified by color and label, and come with a liquid-absorbent material pre-attached to the inside bottom of the collector.
RCRA Hazardous Waste Collectors: the collectors are made from a minimum of 70% recycled material and are intended for Resource Conservation and Recovery Act (RCRA) solid hazardous waste. These collectors come with a liquid-absorbent material pre-attached to the inside bottom of each collector.
BD Recykleen™ Sharps Collectors: the collectors are made with a minimum of 50% recycled material. These collectors feature a dual opening hinge top with VAT perimeter locks, temporary closure, handles and a clear top to view the fill levels.
When interpreting and implementing the Harmonized Tariff of the United States (HTSUS), the Explanatory Notes ("ENs") of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
In pertinent part, the ENs to Chapter 94, heading 9402 – Medical, Surgical, Dental or Veterinary Furniture, at number 11, include: Small tables, table cupboards and the like, whether or not on wheels (trolleys), of a type specially designed for instruments or bandages, medical or surgical supplies or anaesthetic equipment; instrument sterilising trolleys; special disinfection wash basins, self opening sterile dressing boxes (generally on wheels) and waste bins for soiled dressings (whether or not on wheels); bottle holders, irrigator or douche carriers and the like, whether or not on pivoting castors; special instrument or dressing cabinets and cases.
It is our opinion that the trolleys designed to carry extra large waste collectors fall within the list of exemplars of the EN to heading 9402, HTSUS, in that the trolleys are similar to waste bins for soiled dressings. Like waste bins on wheels for soiled dressings, the trolleys at issue with their collectors are used to contain both infectious and noninfectious items, within a medical environment. Accordingly, this class of merchandise is classifiable in heading 9402, HTSUS – the provision in pertinent part for medical, surgical, dental and veterinary furniture.
The applicable subheading for the trolleys, used with medical waste disposal collectors, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture…..: Other; Other.” 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division