CLA-2-90:OT:RR:NC:4:405
Mr. T.L. McCraken
Supply Chain Shipping LLC
4607 44th Street S.E.
Kentwood, MI 49512
RE: The tariff classification of forehead pads and nasal cushions from Germany
Dear Mr. McCraken:
In your letter, dated July 14, 2011, for Scientific Molding Corporation, you requested a tariff classification ruling. No samples were provided.
Per www.cpap-supply.com/TrueBlue-Nasal-CPAP-Mask-p and the copy which you attached of pages from a Phillips Respironics catalog, these are planned to be used in TrueBlue nasal masks which will be worn at night connected to CPAP, Continuous Positive Airway Pressure, devices.
The full device, including the nasal mask, is classified in HTSUS 9019.20.00, as in New York Ruling Letter N017867, dated October 12, 2007.
Separately imported parts, in general, if identifiable as suitable for use solely or principally as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.)
The forehead pad goes across the user’s forehead, serves as the connecting piece between the adjustable straps on the sides, and has a clip to hold a projection from the nasal mask itself. It is “designed expressly for the TrueBlue” per the catalog page, and, from its special features, that is clearly the case.
None of the exclusions noted above apply.
We agree that the applicable subheading for the forehead pad will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus and parts and accessories thereof. The rate of duty will be free.
Regarding the nasal cushions, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
A sample of the item(s).
Evidence, such as a engineering drawing from the importer or their agent, to confirm that the nasal cushions were designed for CPAP nasal masks in general or for TrueBlue masks specifically.
Breakdown of component materials by weight, stating the exact composition of each component. What do “U5004T and U073” stand for?
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division